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Emerging Issues Task Force

Proposed Codification Updates and Comment Letters

1. EITF Issue No. 09-2, " Research and Development Assets Acquired in an Asset Acquisition"
   1. Proposed Accounting Standards Update, Research and Development (Topic 730): Research and Development Assets Acquired and Contingent Consideration Issued in an Asset Acquisition (A Consensus of the FASB Emerging Issues Task Force)
   2. Comment Letters (no letters available at this time)
       
2. EITF Issue No. 09-B, "Consideration of an Insurer's Accounting for Majority-Owned Investments When Ownership Is through a Separate Account"
   1. Proposed Accounting Standards Update, Financial Services—Insurance (Topic 944): Consideration of an Insurer’s Accounting for Majority-Owned Investments When Ownership Is through a Separate Account (A Consensus of the FASB Emerging Issues Task Force)
   2. Comment Letters (no letters available at this time)
       
3. EITF Issue No. 09-E, "Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash"
   1. Proposed Accounting Standards Update, Equity (Topic 505) and Earnings per Share (Topic 260): Accounting for Stock Dividends, Including Distributions to Shareholders with Components of Stock and Cash (A Consensus of the FASB Emerging Issues Task Force)
   2. Comment Letters (no letters available at this time)

Comment on an EITF Issue (No letters available at this time)