September 29-30, 2004 Meeting

Emerging Issues Task Force

EITF Meeting Materials

September 29-30, 2004 Meeting

  1. EITF Issue No. 03-6, "Participating Securities and the Two-Class Method under FASB Statement No. 128, Earnings per Share," Comment Letter No. 4

  2. EITF Issue No. 03-11, "Reporting Realized Gains and Losses on Derivative Instruments That Are Subject to FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, and Not 'Held for Trading Purposes' as Defined in EITF Issue No. 02-3, 'Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management Activities,'" Comment Letter No. 2

  3. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Comment Letter No. 3

  4. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Comment Letter No. 4

  5. EITF Issue No. 03-1, "The Meaning of Other-Than Temporary Impairment and Its Application to Certain Investments," Comment Letter No. 15

  6. EITF Issue No. 04-8, EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Comment Letter No. 5

  7. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Draft Abstract, Comment Letters Nos. 1 - 5

  8. EITF Issue No. 02-14, "Whether the Equity Method of Accounting Applies When an Investor Does Not Have an Investment in Voting Stock of an Investee but Exercises Significant Influence through Other Means," Comment Letter No. 1

  9. EITF Issue No. 03-1, "The Meaning of Other-Than Temporary Impairment and Its Application to Certain Investments," Comment Letters Nos. 16 - 18

  10. EITF Issue No. 03-1, "The Meaning of Other-Than Temporary Impairment and Its Application to Certain Investments," Comment Letters No. 19

  11. EITF Issue No. 03-1, "The Meaning of Other-Than Temporary Impairment and Its Application to Certain Investments," Comment Letters No. 20

  12. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Draft Abstract, Comment Letters No. 6

  13. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Draft Abstract, Comment Letters Nos. 7 - 9

  14. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Draft Abstract, Comment Letters No. 10

  15. EITF Agenda Committee Report

  16. EITF Issue No. 04-9 (formerly 04-G), "Accounting for Suspended Well Costs," Comment Letter No. 1

  17. FASB Board Handout for September 8, 2004 Board Meeting. Consideration of potential FASB Staff Position paper on EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments"

  18. EITF Issue No. 03-1, "The Meaning of Other-Than Temporary Impairment and Its Application to Certain Investments," Comment Letters Nos. 3A, 15A, and 21 - 28

  19. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Draft Abstract, Comment Letters Nos. 11 - 29

  20. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Draft Abstract, Comment Letter No. 30

  21. EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments," Comment Letters Nos. 29-33

  22. EITF Issue No. 03-13, "Applying the Conditions in Paragraph 42 of FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, in Determining Whether to Report Discontinued Operations," Issue Summary No. 1, Supplement No. 3

  23. EITF Issue No. 04-6, "Accounting for Stripping Costs Incurred during Production in the Mining Industry," Working Group Report No. 1

  24. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Comment Letter No. 31

  25. EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments," Comment Letters Nos. 20A, 34, and 35

  26. EITF Issue No. 04-5, "Investor's Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Rights," Issue Summary No. 1, Supplement No. 1

  27. EITF Issue No. 04-1, "Accounting for Preexisting Relationships between the Parties to a Business Combination," Issue Summary No. 1, Supplement No. 2

  28. EITF Issue No. 04-7, "Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity," Issue Summary No. 1, Supplement No. 1

  29. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Issue Summary No. 1, Supplement No. 1

  30. EITF Issue No. 04-9, "Accounting for Suspended Well Costs," Issue Summary No. 1

  31. EITF Issue No. 04-10, "Applying Paragraph 19 of FASB Statement No. 131, Disclosures about Segments of an Enterprise and Related Information, in Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds," Issue Summary No. 1

  32. Proposed SEC Staff Announcement, "Use of the Residual Method to Value Acquired Assets Other than Goodwill" (Revised 9/23/04)

  33. EITF Issue No. 03-1, Proposed FSPs Nos. 03-1-a and
    03-1-b

  34. EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments," Comment Letter No. 36

  35. EITF Issue No. 03-9, "Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142, Goodwill and Other Intangible Assets," Issue Summary No. 2, Supplement No. 1

  36. EITF Issue No. 04-8, "The Effect of Contingently Convertible Debt on Diluted Earnings per Share," Comment Letters Nos. 32 and 33

  37. EITF Issue No. 04-7, "Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity," Issue Summary No. 1, Supplement No. 1, Exhibit 04-7A, Example 3.

  38. Summary of Issues for the September 29-30, 2004 EITF Meeting (this summary should not be considered a substitute for the complete Issue Summaries).

  39. EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments," Comment Letters No. 12, 37-40 (Note: Comment Letters No. 12 (PPL Corporation) and No. 39 (Entergy) we submitted earlier but were misplaced by the staff).

  40. EITF Issue 03-6, Clarification of Issue 2(a)

  41. EITF Issue 04-6, Clarification of View D

  42. EITF Issue 04-7, Exhibit 04-7D, Addendum