Emerging Issues Task Force

EITF Meeting Materials

June 30-July 1, 2004 Meeting

1. EITF Agenda Committee Report

2. Attachment to EITF Agenda Committee Report related to the removal of EITF Issue No. 03-S, "Application of FASB Statement No. 142, Goodwill and Other Intangible Assets, to Oil and Gas Companies," from the EITF agenda

3. EITF Issue No. 02-14, "Whether an Investor Should Apply the Equity Method of Accounting to Investments Other Than Common Stock If the Investor Has the Ability to Exercise Significant Influence Over the Operating and Financial Policies of the Investee," Working Group Report No. 2

4. EITF Issue No. 04-5, "Investor's Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Rights," Issue Summary No. 1

5. EITF Issue No. 03-9, "Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142, Goodwill and Other Intangible Assets," Issue Summary No. 2

6. EITF Issue No. 03-13, "Applying the Conditions in Paragraph 42 of FASB Statement No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, in Determining Whether to Report Discontinued Operations," Working Group Report No. 3

7. EITF Issue No. 04-1, "Accounting for Preexisting Relationships between the Parties to a Business Combination," Issue Summary No. 1, Supplement No. 1

8. EITF Issue No. 04-6, "Accounting for Post-Production Stripping Costs in the Mining Industry," Issue Summary No. 1

9. EITF Issue No. 04-7, "Determining Whether an Interest Is a Variable Interest in a Variable Interest Entity," Issue Summary No. 1

10. EITF Issue No. 03-6, "Participating Securities and the Two-Class Method under FASB Statement No. 128, Earnings per Share," Comment Letters Nos. 2 & 3

11. EITF Issue No. 04-8, "Accounting Issues Related to Certain Features of Contingently Convertible Debt and the Effect on Diluted Earnings per Share," Issue Summary No. 1

12. EITF Issue No. 04-7, "Determining Whether an Interest Is a Variable Interest in a Variable Interest Entity," Comment Letters No. 1 & Attachment

13. EITF Issue No. 04-7, "Determining Whether an Interest Is a Variable Interest in a Variable Interest Entity," Comment Letter No. 2

14. EITF Issue No. 04-8, "Accounting Issues Related to Certain Features of Contingently Convertible Debt and the Effect on Diluted Earnings per Share," Comment Letter No. 1

15. EITF Issue No. 04-7 Meeting Handout,"Determining Whether an Interest Is a Variable Interest in a Variable Interest Entity"

16. Issue No. 04-8, "Accounting Issues Related to Certain Features of Contingently Convertible Debt and the Effect on Diluted Earnings per Share," Comment Letter No. 2

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