Emerging Issues Task Force

EITF Meeting Materials

March 15, 2007 Meeting

1. EITF Agenda Committee Report
2. EITF Issue No. 06-10, "Accounting for Collateral Assignment Split-Dollar Life Insurance Arrangements," Draft Abstract:
• Comment Letter No. 1
• Comment Letter No. 2
• Comment Letter No. 2A
• Comment Letter No. 3
• Issue Summary Supplement No. 1

3. EITF Issue No. 06-11, "Accounting for Income Tax Benefits of Dividends on Share-Based Payment Awards," Draft Abstract:
• Comment Letter No. 1
• Comment Letter No. 2
• Issue Summary Supplement No. 1

4. EITF Issue No. 07-1, "Accounting for Collaborative Arrangements Related to the Development and Commercialization of Intellectual Property," Issue Summary No. 1

5. EITF Issue No. 07-2, "Accounting for Convertible Debt Instruments That Require or Permit Partial Cash Settlement upon Conversion," Issue Summary No. 1

6. EITF Issue No. 07-3, "Accounting for Advance Payments for Goods or Services to Be Used in Future Research and Development Activities," Issue Summary No. 1

7. EITF Issue No. 07-2, "Accounting for Convertible Debt Instruments That Require or Permit Partial Cash Settlement upon Conversion"
• Comment Letter No. 1
• Comment Letter No. 2
• Comment Letter No. 3
• Comment Letter No. 4
• Comment Letter No. 5
• Comment Letter No. 6
• Comment Letter No. 7

8. Proposed SEC Staff Announcement, "Determining the Nature of a Host Contract Related to a Hybrid Financial Instrument Issued in the Form of a Share under FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities"

9. Proposed Revised SEC Staff Announcement, EITF Abstracts, Topic D-98, Classification of Measurement and Redeemable Securities"

10. FASB Staff Recommendation on EITF Issue No. 00-18, "Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than Employees"

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