Emerging Issues Task Force

EITF Meeting Materials

March 17, 2005 Meeting

1. EITF Agenda Committee Report

2. 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," Draft Abstract Comment Letters
   • Comment Letter No. 1—Vinson & Elkins

   • Comment Letter No. 2—The Law Company, Inc.

   • Comment Letter No. 3—Florida Institute of Certified Public Accountants

   • Comment Letter No. 4—AICPA, Accounting Standards Executive Committee

   • Comment Letter No. 5—MorganStanley

   • Comment Letter No. 6—Prudential Financial

   • Comment Letter No. 7—Adams Street Partners

   • Comment Letter No. 8—National Venture Capital Association

   • Comment Letter No. 9—The National Equity Fund, Inc.

   • Comment Letter No. 10—KPMG LLP

   • Comment Letter No. 11—D&T LLP

   • Comment Letter No. 12—Reznick Group, PC

   • Comment Letter No. 13—National Association of Real Estate Investment Trusts

   • Comment Letter No. 14—Mayer, Brown Rowe, and Maw LLP

   • Comment Letter No. 15—Credit Suisse Group

   • Comment Letter No. 16—Securities Industry Association

   • Comment Letter No. 17—U. S. Venture Partners

   • Comment Letter No. 18—AICPA, PCPS Technical Issues Committee

3. 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"

4. EITF Issue No. 04-6, "Accounting for Stripping Costs in the Mining Industry"

5. EITF Issue No. 04-7, "Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity"
   • Issue Summary No. 1, Supplement No. 3
   • Exhibit (Revised 03/09/05)

6. EITF Issue No. 04-13, "Accounting for Purchases and Sales of Inventory with the Same Counterparty"

7. EITF Issue No. 05-1, "The Accounting for the Conversion of an Instrument That Becomes Convertible upon the Issuer's Exercise of a Call Option That Otherwise Is Not Convertible or Not Currently Convertible Based on a Contingency"

8. EITF Issue No. 04-7, "Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity"
   • Comment Letter No. 4, The Goldman Sachs Group Inc.

   • Comment Letter No. 5, Citigroup

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