Emerging Issues Task Force

EITF Meeting Materials

June 14, 2007 Meeting

1. EITF Agenda Committee Report

2. Issue No. 06-11, "Accounting for Income Tax Benefits of Dividends on Share-Based Payment Awards," Issue Summary No. 1, Supplement No. 2

3. Issue No. 07-1, "Accounting for Collaborative Arrangements Related to the Development and Commercialization of Intellectual Property," Issue Summary No. 1, Supplement No. 1 (includes Working Group Report No. 2 as Exhibit 07-1B)

4. Issue No. 07-2, "Accounting for Convertible Debt Instruments That Are Not Subject to the Guidance in Paragraph 12 of APB Opinion No. 14, Accounting for Convertible Debt and Debt Issued with Stock Purchase Warrants," Working Group Report No. 1

5. Issue No. 07-3, "Accounting for Nonrefundable Advance Payments for Goods or Services to Be Used in Future Research and Development Activities," Draft Abstract:
• Comment Letter No. 1
• Comment Letter No. 2
• Issue Summary Supplement No. 1

6. Issue No. 07-4, "Application of the Two-Class Method under FASB Statement No. 128, Earnings per Share, to Master Limited Partnerships," Issue Summary No. 1

7. EITF Abstracts, Topic D-98, "Classification and Measurement of Redeemable Securities," Proposed Revisions

Pages in this Section: