Emerging Issues Task Force

EITF Meeting Materials

June 18, 2009 Meeting

1. EITF Agenda Report
2. 
   EITF Issue No. 08-9, "Milestone Method of Revenue Recognition"
   • Issue Summary No. 1, Supplement No. 2 
3. Issue No. 09-4, "Seller Accounting for Contingent Consideration"
   • Issue Summary No. 1  
4. Issue No. 09-1, "Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuances"
   • Issue Summary No. 1, Supplement No. 1 
5. Issue No. 08-1, "Revenue Arrangements with Multiple Deliverables"
   • Issue Summary No. 2, Supplement No. 2 
   • Disclosure Group Report 
6. Issue No. 09-3, "Application of AICPA Statement of Position 97-2 to Certain Arrangements That Include Software Elements"
   • Issue Summary No. 1, Supplement No. 1 
7. Issue No. 09-2, "Research and Development Assets Acquired In an Asset Acquisition"
   • Issue Summary No. 1, Supplement No. 1 
8. Proposed SEC Staff Announcement (Escrowed Share Arrangements)