Emerging Issues Task Force (EITF)

Proposed Codification Updates and Comment Letters


The following Proposed Updates are currently out for comment:
  1. EITF Issue No. 15-B, "Recognition of Breakage for Certain Prepaid Stored-Value Cards"
    1. Proposed Accounting Standards Update, Liabilities—Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Cards (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: June 29, 2015
    3. Comment Letters
       
  2. EITF Issue No. 15-D, "Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships"
    1. Proposed Accounting Standards UpdateDerivatives and Hedging (Topic 815): Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: October 5, 2015
    3. Comment Letters
       
  3. EITF Issue No. 15-E, "Contingent Put and Call Options in Debt Instruments"
    1. Proposed Accounting Standards Update, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments (a consensus of the FASB Emerging Issues Task Force)
    2. Comment deadline: October 5, 2015
    3. Comment Letters:

Comment on an EITF Issue