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Emerging Issues Task Force (EITF)
Open Issues
- EITF 19-A: Financial Instruments—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815
- EITF 19-B: Revenue Recognition—Contract Modifications of Licenses of Intellectual Property
Current Exposure Documents
Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying the Interactions between Topic 321, Topic 323, and Topic 815
Recently Completed Issues
- EITF 18-A: Recognition under Topic 805 for an Assumed Liability in a Revenue Contract
- EITF 18-B: Cost Capitalization for Episodic Television Series
- EITF 17-A: Customer’s Accounting for Implementation, Setup, and Other Upfront Costs (Implementation Costs) Incurred in a Cloud Computing Arrangement That Is Considered a Service Contract
- EITF 16-C: Determining the Customer of the Operation Services in a Service Concession Arrangement
Emerging Issues Task Force (EITF)
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