Emerging Issues Task Force

EITF Meeting Materials


March 19, 2015 Meeting
  1. Proposed Agenda
  2. Issue No. 14-A, “Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”
  3. Issue No. 14-B, “Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)”
    • Issue Summary No. 1, Supplement No. 1
    • Comment Letters on Proposed Update
      • MCGLADREY LLP
      • FICPA/APAS COMMITTEE
      • NEXTERA ENERGY INC.
      • BDO USA LLP
      • PLANTE & MORAN PLLC
      • WORLD BANK
      • MORGAN STANLEY
      • NYSSCPA
      • DUFF & PHELPS
      • NACUBO
      • THE BLACKSTONE GROUP
      • AMERICAN INTERNATIONAL GROUP INC.
      • EEI/AGA
      • WEISERMAZARS LLP
      • DALLAS THEOLOGICAL SEMINARY
      • AICPA/PCPS/TIC
      • FORD MOTOR COMPANY
      • EMERSON
  4. Issue No. 15-A, “Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts within Nodal Energy Markets”
  5. Issue No. 15-B, “Recognition of Breakage for Prepaid Stored-Value Cards”
  6. Issue No. 15-C, “Employee Benefit Plan Simplifications”
  7. Summary of Issues