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Emerging Issues Task Force (EITF)
Open Issues
- EITF 18-A: Recognition under Topic 805 for an Assumed Liability in a Revenue Contract
- EITF 19-A: Financial Instruments—Clarifying the Interactions between Topic 321 and Topic 323
- EITF 19-B: Revenue Recognition—Contract Modifications of Licenses of Intellectual Property
Current Exposure Documents
There are no Exposure Documents out for comment.
Recently Completed Issues
- 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
- EITF 16-B: Employee Benefit Plan Master Trust Reporting
- EITF 16-A: Restricted Cash
- EITF 15-F: Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments
- EITF 15-E: Contingent Put and Call Options in Debt Instruments
- EITF 15-D: Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships
- EITF 15-C: Accounting Issues in Employee Benefit Plan Financial Statements
- EITF 15-B: Recognition of Breakage for Prepaid Stored-Value Products
Emerging Issues Task Force (EITF)
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