Emerging Issues Task Force

EITF Meeting Materials

March 12, 2008 Meeting

1. EITF Agenda Committee Report

2. EITF Issue No. 07-4, "Application of the Two-Class Method under FASB Statement No. 128, Earnings per Share, to Master Limited Partnerships," Draft Abstract:
• Issue Summary No. 1, Supplement No. 3
• Comment Letter No. 1
• Comment Letter No. 2
• Comment Letter No. 3

3. EITF Issue No. 98-5, "Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios"
• Status Update and Other Related Matters

4. EITF Issue No. 00-27, "Application of Issue No. 98-5 to Certain Convertible Instruments"
• Issue Summary No. 1, Supplement No. 1

5. EITF Issue No. 07-5, "Determining Whether an Instrument (or an Embedded Feature) Is Indexed to an Entity's Own Stock"
• Issue Summary No. 1, Supplement No. 2

6. EITF Issue No. 08-3, "Accounting by Lessees for Maintenance Deposits under Lease Agreements"
• Issue Summary No. 1

7. EITF Chairman's Announcement Concerning New Task Force Members

8. Proposed Amendments to EITF Abstracts, Topic D-98, "Classification and Measurement of Redeemable Securities"

9. Proposed EITF Project Plan:  Determining Whether Payments to Incentive Distribution Rights Holders in Master Limited Partnerships Represent Equity Distributions or Compensation Expense

10. Issue No. 08-1, "Revenue Recognition for a Single Unit of Accounting"
• Issue Summary No. 1

11. Issue No. 08-2, "Lessor Revenue Recognition for Maintenance Services
• Issue Summary No. 2

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