EITF Meeting Materials

November 3, 2011 Meeting

1. Agenda Report (July 27, 2011)
2. Proposed Agenda (Revised November 1, 2011)
3. Issue No. 10-E, “Derecognition of In Substance Real Estate”
   • Issue Summary No. 1, Supplement No. 3
   • Comment Letters on proposed Accounting Standards Update:
     • CHRIS BARNARD
     • CALCPA
     • NYSSCPA
     • BDO USA LLP
     • SOCIETY OF LOUISIANA/CPAS AASC
     • WELLS FARGO & COMPANY
     • CREDIT SUISSE GROUP
     • MCGLADREY & PULLEN LLP
     • PNC FINANCIAL SERVICES GROUP INC.
     • GRANT THORNTON LLP
     • FREDDIE MAC
     • CITIGROUP
4. Issue No. 11-A, “Parent's Accounting for the Cumulative Translation Adjustment (CTA) upon the Sale or Transfer of a Group of Assets within a Consolidated Foreign Entity That Meets the Definition of a Business”
   • Issue Summary No. 1