- FASB Home››
- Emerging Issues Task Force (EITF)››
- Status of Current Issues
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
- 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 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)
- About
- Members
- Meeting Schedule
- Meeting Recap
- Open Issues and Proposed Agenda
- Status of Current Issues
- Meeting Materials and Minutes
- Download Documents
- 2019 Meetings
- 2018 Meetings
- 2017 Meetings
- 2016 Meetings
- 2015 Meetings
- 2014 Meetings
- 2013 Meetings
- 2012 Meetings
- Meeting Materials and Minutes Archive
- Proposed Codification Updates and Comment Letters
- Recent Staff Announcements
- Issues Grouped by Type
- Effective Dates of Recent Consensuses
- Full Text – Abstracts