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Emerging Issues Task Force

EITF Meeting Materials

September 16, 2010 Meeting

1. EITF Agenda Report  
   • EITF Agenda (Revised 09/13/10)
2. EITF Issue No. 09-G, "Accounting for Costs Associated with Acquiring or Renewing Insurance Contracts"
   • Staff Draft Announcement 
   • Issue Summary No. 1, Supplement No. 4  
   • Issue Supplement No. 4, Exhibit 09-GA, Staff Draft 
   • Proposed Update/Staff Draft Comment Letter No. 3A 
   • Proposed Update/Staff Draft Comment Letter No. 4A  
   • Proposed Update/Staff Draft Comment Letter No. 6A
   • Proposed Update/Staff Draft Comment Letter No. 6B 
     
   • Proposed Update/Staff Draft Comment Letter No. 14A 
   • Proposed Update/Staff Draft Comment Letter No. 17A  
     
   • Proposed Update/Staff Draft Comment Letter No. 19A 
   • Proposed Update/Staff Draft Comment Letter No. 21 
   • Proposed Update/Staff Draft Comment Letter No. 22 
   • Proposed Update/Staff Draft Comment Letter No. 23 
   • Proposed Update/Staff Draft Comment Letter No. 24 
3. EITF Issue No. 09-H, "Health Care Entities: Revenue Recognition"
   • Issue Summary No. 1, Supplement No. 2 
   • Proposed Update Comment Letter No. 2 
4. EITF Issue No. 10-A, "How the Carrying Amount of a Reporting Unit Should Be Calculated When Performing Step 1 of the Goodwill Impairment Test"
   • Issue Summary No. 1, Supplement No. 2 with Working Group Report No. 2 (Revised)
5. EITF Issue No. 10-C, "Reporting Loans to Participants by Defined Contribution Pension Plans"
   • Issue Summary No. 1, Supplement No. 1 
   • Issue Supplement No. 1, Exhibit 10-0CA, Draft Accounting Standards Update 
   • Proposed Update Comment Letter No. 1 
   • Proposed Update Comment Letter No. 2 
   • Proposed Update Comment Letter No. 3 
   • Proposed Update Comment Letter No. 4 
   • Proposed Update Comment Letter No. 5 
   • Proposed Update Comment Letter No. 6 
   • Proposed Update Comment Letter No. 7 
   • Proposed Update Comment Letter No. 8 
   • Proposed Update Comment Letter No. 9 
   • Proposed Update Comment Letter No. 10 
   • Proposed Update Comment Letter No. 10A 
   • Proposed Update Comment Letter No. 11 
   • Proposed Update Comment Letter No. 12 
   • Proposed Update Comment Letter No. 13 
   • Proposed Update Comment Letter No. 14 
   • Proposed Update Comment Letter No. 15 
   • Proposed Update Comment Letter No. 16 
   • Proposed Update Comment Letter No. 17 
   • Proposed Update Comment Letter No. 18 
   • Proposed Update Comment Letter No. 19 
6. EITF Issue No. 10-E, "Accounting for Deconsolidation of a Subsidiary That Is In-Substance Real Estate"
   • Issue Summary No. 1 
7. EITF Issue No. 10-G, "Disclosure of Supplementary Pro Forma Information for Business Combinations"
   • Issue Summary No. 1 
8. EITF Issue No. 10-B, “Accounting for Multiple Foreign Exchange Rates”
   • Issue Summary No. 1, Supplement No. 1 with Working Group Report No. 1 
9. Summary of Issues