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Emerging Issues Task Force (EITF)
Open Issues
- EITF 19-B: Revenue Recognition—Contract Modifications of Licenses of Intellectual Property
- EITF 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
Current Exposure Documents
There are no Exposure Documents currently out for comment.
Recently Completed Issues
- EITF 19-A: Financial Instruments—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815
- 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
Emerging Issues Task Force (EITF)
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