Emerging Issues Task Force

EITF Meeting Materials

November 17-18, 2004 Meeting

1. EITF Agenda Committee Report

2. Issue 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," Issue Summary No. 1, Supplement No. 3

3. Issue 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," Draft Abstract, Comment Letters Nos. 1 & 2

4. Issue 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, Supplement No. 2

5. Issue 04-6, "Accounting for Stripping Costs in the Mining Industry" Working Group Report No. 1, Supplement No. 1

6. Issue 04-11, "Accounting in a Business Combination for Deferred Postcontract Customer Support Revenue of a Software Vendor," Issue Summary No. 1

7. Issue 04-12, "Determining Whether Equity-Based Compensation Awards Are Participating Securities," Issue Summary No. 1

8. Issue 04-13, "Accounting for Purchases and Sales of Inventory with the Same Counterparty," Issue Summary No. 1 (formerly Issue 04-I)

9. Issue 04-7, "Determining Whether an Interest Is a Variable Interest in a Potential Variable Interest Entity," Issue Summary No. 1, Supplement No. 2

10. Proposed Changes to the Effective Dates of EITF Issues No. 04-8, "The Effect of Contingently Convertible Instruments on Diluted Earnings per Share," and No. 04-10, "Determining Whether to Aggregate Operating Segments That Do Not Meet the Quantitative Thresholds"

11. Issue 04-13, "Accounting for Purchases and Sales of Inventory with the Same Counterparty," Comment Letter
    No. 1

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