Emerging Issues Task Force (EITF)
Open IssuesCurrently there are no open issues.
Current Exposure Documents
There are no Exposure Documents currently out for comment.
Recently Completed Issues
- EITF 19-C: Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity Classified Written Call Options
- EITF 19-B: Revenue Recognition—Contract Modifications of Licenses of Intellectual Property
- 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