Emerging Issues Task Force

EITF Meeting Materials

March 16, 2006 Meeting

1. EITF Agenda Committee Report (October 10, 2005)

2. EITF Agenda Committee Report (November 22, 2005)

3. At its January 11, 2006 Board meeting, the FASB did not object to a proposed editorial change to EITF Issue No. 04-6, "Accounting for Stripping Costs Incurred during Production in the Mining Industry," in EITF Abstracts, to clarify the definition of the production phase of a mine. (Posted: 1/10/06)

4. EITF Agenda Committee Report, February 2 and 7, 2006

5. EITF Issue No. 05-7, "Accounting for Modifications to Conversion Options Embedded in Debt Securities and Related Issues," Consensus Modification

6. EITF Issue No. 06-1 (05-H), "Accounting for Consideration Given by a Service Provider to Manufacturers or Resellers of Specialized Equipment Necessary for an End-Customer to Receive Service from the Service Provider," Issue Summary No. 1

7. EITF Issue No. 06-2 (06-C), "Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB Statement No. 43, Accounting for Compensated Absences," Issue Summary No. 1

8. EITF Issue No. 06-4 (06-A), "Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements," Issue Summary No. 1

9. EITF Issue No. 05-1, "Accounting for the Conversion of an Instrument That Becomes Convertible upon the Issuer's Exercise of a Call Option," Supplement No. 3

10. EITF Issue No. 06-3 (06-B), "How Sales Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That Is, Gross Versus Net Presentation)," Issue Summary No. 1

11. EITF Agenda Committee Report Part II

12. EITF Issue No. 06-4, "Accounting for the Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements"
    • Comment Letter No. 1
    • Comment Letter No. 2
    • Comment Letter No. 3

13. EITF Issue No. 06-2, "Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB Statement No. 43, Accounting for Compensated Absences"
    • Comment Letter No. 1
    • Comment Letter No. 2

14. Revision to EITF Abstracts, Topic No. D-98, "Classification and Measurement of Redeemable Securities"

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