June 15-16 2005 Meeting

Emerging Issues Task Force

EITF Meeting Materials

June 15-16, 2005 Meeting

  1. EITF Agenda Committee Report

  2. EITF Issue No. 96-16, "Investor's Accounting for an Investee When the Investor Has a Majority of the Voting Interest but the Minority Shareholders Have Certain Approval or Veto Rights," Proposed Amendment Comment Letters

  3. EITF Issue No. 05-2, "The Meaning of 'Conventional Convertible Debt Instrument' in EITF Issue No. 00-19, 'Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock,'" Issue Summary No. 1

  4. EITF Issue No. 04-13, "Accounting for Purchases and Sales of Inventory with the Same Counterparty," Working Group Report No. 1

  5. EITF Issue No. 05-3, "Accounting for Rental Costs Incurred during the Construction Period," Issue Summary No. 1

  6. EITF Issue No. 05-4, "The Effect of a Liquidated Damages Clause on a Freestanding Financial Instrument Subject to EITF Issue No. 00-19, ‘Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company's Own Stock,’" Issue Summary No. 1

  7. EITF Issue No. 05-5, "Accounting for the Altersteilzeit Early Retirement Programs and Similar Type Arrangements," Issue Summary No. 1

  8. EITF Issue No. 04-5, "Determining Whether a General Partner, or the General Partners as a Group, Controls a Limited Partnership or Similar Entity When the Limited Partners Have Certain Rights," Issue Summary No. 1, Supplement No. 4

  9. EITF Issue No. 05-1, "The Accounting for the Conversion of an Instrument That Becomes Convertible upon the Issuer's Exercise of a Call Option," Issue Summary No. 1, Supplement No. 1

  10. EITF Issue No. 04-6, "Accounting for Stripping Costs Incurred during Production in the Mining Industry," Proposed Consensus Modification

  11. EITF Issue No. 04-10, "Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds," Proposed Consensus Modification

  12. EITF Issue No. 05-6, "Determining the Amortization Period for Leasehold Improvements," Issue Summary No. 1

  13. EITF Issue No. 04-6, "Accounting for Stripping Costs Incurred during Production in the Mining Industry"

  14. EITF Issue No. 04-6, "Accounting for Stripping Costs Incurred during Production in the Mining Industry," Comment Letter No. 1, Exhibit

  15. EITF Issue No. 05-3, "Accounting for Rental Costs Incurred during the Construction Period"

  16. Analysis of the Effects of FASB Statement No. 154, Accounting Changes and Error Corrections, on the Application of EITF Consensuses

  17. EITF Issue No. 01-9, "Accounting for Consideration Given by a Vendor to a Customer (Including a Reseller of the Vendor's Products)," Proposed Consensus Modification

  18. EITF Issue No. 04-5, "Determining Whether a General Partner, or the General Partners as a Group, Controls a Limited Partnership or Similar Entity When the Limited Partners Have Certain Rights," Issue Summary No. 1, Supplement No. 4, Addendum

  19. EITF Issue No. 05-3, "Accounting for Rental Costs Incurred during the Construction Period"

  20. EITF Issue No. 05-6, "Determining the Amortization Period for Leasehold Improvements," Comment Letter No. 1

  21. EITF Issue No. 05-3, “Accounting for Rental Costs Incurred during the Construction Period,” Comment Letter No. 7