Emerging Issues Task Force (EITF)

Current Agenda

The following agenda has been proposed for the September 3, 2020 EITF meeting and is subject to change. See EITF Meeting Materials and Minutes for discussion documents related to each item (discussion materials will be posted as they become available prior to the meeting):
 

Thursday, September 3, 2020
10:00–10:00 Introductions and Announcements
10:10–11:55 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, Compensation—Stock Compensation, or Topic 815, Derivatives and Hedging
11:55–12:00 Other Administrative Matters and Closing Remarks
 

Open Issues

  1. EITF Issue No. 19-B, “Revenue Recognition—Contract 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, Compensation—Stock Compensation, or Topic 815, Derivatives and Hedging

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).


 

Emerging Issues Task Force (EITF)