Emerging Issues Task Force

EITF Meeting Materials


September 22, 2016 Meeting
  1. Proposed Agenda
  2. Issue No. 16-A, "Restricted Cash"
    • Issue Summary No. 1, Supplement No. 1
    • Comment Letters on Proposed Update
      • NYSSCPA
      • MACPA/AASC
      • FIRSTENERGY CORP.
      • RSM US LLP
      • TRAVELERS COMPANIES INC.
      • FORD MOTOR COMPANY
      • AICPA/PCPS/TIC
      • BAKER TILLY VIRCHOW KRAUSE LLP
      • MSCPA/APAP COMMITTEE
      • DELTA AIRLINES INC.
      • PLANTE & MORAN PLLC
      • BDO USA LLP
      • MASTERCARD INCORPORATED
      • ILLINOIS CPA SOCIETY/APC
      • CALCPA/APAS COMMITTEE
      • CHEVRON CORPORATION
      • MUHAMMAD SARDJONO HADIDJAJA
      • FREDDIE MAC
      • EMERSON
  3. Issue No. 16-C, “Accounting for Service Concession Arrangements”
  4. Summary of Issues