Emerging Issues Task Force

EITF Meeting Materials


June 12, 2014 Meeting
  1. Proposed Agenda
  2. Issue No. 12-G, “Measuring the Financial Assets and Financial Liabilities of a Consolidated Collateralized Financing Entity”
  3. Issue No. 13-F, “Accounting for the Effect of a Federal Housing Administration Guarantee”
    • Issue Summary No. 1, Supplement No. 1
    • Comment Letters
      • CALCPA/APAS COMMITTEE
      • NYSSCPA
      • BANK OF AMERICA CORPORATION
      • AMERICAN BANKERS ASSOCIATION
      • MORTGAGE BANKERS ASSOCIATION
      • MCGLADREY LLP
      • PNC FINANCIAL SERVICES GROUP INC.
      • U.S. BANCORP
      • BDO USA LLP
      • CITIGROUP
      • JOYCE DILLARD
      • WELLS FARGO & COMPANY
  4. Issue No. 13-G, “Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity”