Emerging Issues Task Force

EITF Meeting Materials


September 18, 2014 Meeting
  1. Proposed Agenda
  2. Issue No. 12-F, “Pushdown Accounting”
    • Issue Summary No. 1, Supplement No. 4 [Revised 09/11/14]
    • Comment Letters
      • PICPA/A&A COMMITTEE
      • KENTUCKY SOCIETY OF CPAS
      • PARENTEBEARD LLC
      • MCGLADREY LLP
      • CITIGROUP
      • BDO USA LLP
      • VIRGINIA SOCIETY OF CPAS
      • MSCPA/TIG
      • CENTURYLINK INC.
      • CROWE HORWATH LLP
      • FICPA/AP&ASC
      • PLANTE & MORAN PLLC
      • NYSSCPA
      • METLIFE INC.
      • MAYER HOFFMAN MCCANN P.C.
      • MOSS ADAMS LLP
      • ILLINOIS CPA SOCIETY/APC
      • BILL GABUNIA DEBUQUE
      • TE WHARE WANANGA/MIDSWEDEN UNIVERSITY
      • AICPA/PCPS/TIC
      • BNY MELLON
      • FORD MOTOR COMPANY
      • FEDERAL BANKING AGENCIES
  3. Issue No. 13-G, “Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity”
  4. Issue No. 14-A, “Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”
  5. Issue No. 14-B, “Fair Value Hierarchy Levels for Certain Investments Measured at Net Asset Value”
  6. Summary of Issues