Emerging Issues Task Force (EITF)

EITF Meeting Materials

November 3, 2011 Meeting

  1. Agenda Report (July 27, 2011)
  2. Proposed Agenda (Revised November 1, 2011)
  3. Issue No. 10-E, “Derecognition of In Substance Real Estate” 
  4. Issue No. 11-A, “Parent's Accounting for the Cumulative Translation Adjustment (CTA) upon the Sale or Transfer of a Group of Assets within a Consolidated Foreign Entity That Meets the Definition of a Business”