Emerging Issues Task Force (EITF)

Current Agenda

The proposed agenda and discussion materials for the next EITF meeting will be posted as they become available.

Open Issues

  1. EITF Issue No. 19-B, “Revenue RecognitionContract Modifications of Licenses of Intellectual Property"
  2. EITF Issue No. 19-C, “Warrant Modifications: Issuers’ Accounting for Modifications of Equity Classified Freestanding Call Options That Are Not within the Scope of Topic 718 or Topic 815”

Inactive Issues Pending Developments in Board Projects/Other EITF Issues:

  1. None

Download EITF Documents: Discussion materials and minutes for EITF Issues are posted to the FASB website and are available for downloading free of charge, see "Meeting Materials and Minutes Archive" under EITF Meeting Materials and Minutes).