EITF Meeting Materials

June 23, 2011 Meeting

1. Proposed Agenda (Revised June 20, 2011)
2. Issue No. 09-H, "Health Care Entities: Presentation of the Provision for Bad Debts and Disclosure of Net Revenue and the Allowance for Doubtful Accounts"
   • Issue Summary No. 1, Supplement No. 4 
   • Proposed Update No. 2, Comment Letter No. 1     
   • Proposed Update No. 2, Comment Letter No. 2 
   • Proposed Update No. 2, Comment Letter No. 3 
   • Proposed Update No. 2, Comment Letter No. 4 
   • Proposed Update No. 2, Comment Letter No. 5 
   • Proposed Update No. 2, Comment Letter No. 6 
   • Proposed Update No. 2, Comment Letter No. 7 
   • Proposed Update No. 2, Comment Letter No. 8 
   • Proposed Update No. 2, Comment Letter No. 9 
   • Proposed Update No. 2, Comment Letter No. 10 
   • Proposed Update No. 2, Comment Letter No. 11 
   • Proposed Update No. 2, Comment Letter No. 12 
   • Proposed Update No. 2, Comment Letter No. 13 
   • Proposed Update No. 2, Comment Letter No. 14 
   • Proposed Update No. 2, Comment Letter No. 15  
3. Issue No. 10-H, “Fees Paid to the Federal Government by Health Insurers”
   • Issue Summary No. 1 
   • Proposed Update, Comment Letter No. 1  
   • Proposed Update, Comment Letter No. 2 
   • Proposed Update, Comment Letter No. 3 
   • Proposed Update, Comment Letter No. 4 
4. Issue No. 10-E, “Accounting for Deconsolidation of a Subsidiary That Is In-Substance Real Estate”
   • Issue Summary No. 1, Supplement No. 2