Emerging Issues Task Force

EITF Meeting Materials


November 12, 2015 Meeting
  1. Proposed Agenda
  2. Issue No. 15-B, “Recognition of Breakage for Certain Prepaid Stored-Value Cards”
  3. Issue No. 15-D, "Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships"
    • Issue Summary No. 1, Supplement No. 1
    • Comment Letters on Proposed Update
      • KAWALLER & CO.
      • TIME WARNER CABLE INC.
      • MORTGAGE BANKERS ASSOCIATION
      • AMERICAN BANKERS ASSOCIATION/THE CLEARING HOUSE ASSOCIATION L.L.C.
      • CHATHAM FINANCIAL
      • EEI/AGA
      • HYDRO-QUEBEC
      • BDO USA LLP
      • ISDA
      • NYSSCPA
      • MCGLADREY LLP
      • FICPA/APAS COMMITTEE
      • ACLI
      • BB&T CORPORATION
      • METLIFE INC.
      • SEE LISTED
      • 11 FEDERAL HOME LOAN BANKS
  4. Issue No. 15-E, "Contingent Put and Call Options in Debt Instruments"
  5. Issue No. 15-F, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”
  6. Summary of Issues