FASB, Financial Accounting Standards Board.

Emerging Issues Task Force (EITF)

EITF Agenda Report (May 14, 2012)
Proposed Agenda (REVISED)
EITF Issue No. 11-A, "Parent's Accounting for the Cumulative Translation Adjustment upon the Loss of a Controlling Financial Interest in a Subsidiary or a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity"
- Issue Summary No. 1, Supplement No. 2
- Comment Letters on Proposed Accounting Standards
  1. Johnson & Johnson
EITF Issue No. 12-A, "Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows"
- Comment Letters on Proposed Accounting Standards Update:
  1. Moore
  2. Kattell & Company, P.L.
  3. Pollack
EITF Issue No. 12-B, "Not-for-Profit Entities: Services Received from Employees of an Affiliate"
- Issue Summary No. 1, Supplement No. 1
EITF Issue No. 12-D, "Accounting for Joint and Several Liability for which the Total Amount of the Obligation at the Reporting Date Is Fixed"
- Issue Summary No. 1, Supplement No. 1
EITF Issue No. 12-E, "Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs"
- Comment Letters on Proposed Accounting Standards Update
  1. Viacom
  2. NBCUniversal
Summary of Issues