Emerging Issues Task Force (EITF)
Proposed Codification Updates and Comment Letters
The following Proposed Update is currently out for comment:
- EITF Issue No. 16-C, "Determining the Customer of the Operation Services in a Service Concession Arrangement"
- Proposed Accounting Standards Update, Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services (a Consensus of the FASB Emerging Issues Task Force)
- Comment deadline: January 6, 2017