Emerging Issues Task Force

EITF Meeting Materials

September 7, 2006 Meeting

1. EITF Issue No. 06-4, "Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements," Draft Abstract, Comment Letters, Deadline: August 4, 2006.

2. EITF Issue No. 06-1, "Accounting for Consideration Given by a Service Provider to Manufacturers or Resellers of Equipment Necessary for an End-Customer to Receive Service from the Service Provider," Draft Abstract, Comment Letters, Deadline: August 4, 2006

3. EITF Issue No. 06-5, "Accounting for Purchases of Life Insurance—Determining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4, Accounting for Purchases of Life Insurance," Draft Abstract, Comment Letters, Deadline: August 4, 2006

4. EITF Agenda Committee Report

5. EITF Issue No. 06-1, "Accounting for Consideration Given by a Service Provider to Manufacturers or Resellers of Equipment Necessary for an End-Customer to Receive Service from the Service Provider," Issue Summary No. 1, Supplement No. 2

6. EITF Issue No. 06-4, "Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements," Issue Summary No. 1, Supplement No. 2–REVISED

7. EITF Issue No. 06-5, "Accounting for Purchases of Life Insurance—Determining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4, Accounting for Purchases of Life Insurance," Issue Summary No. 1, Supplement No. 1

8. EITF Issue No. 06-6, "Debtor's Accounting for a Modification (or Exchange) of Convertible Debt Instruments," Issue Summary No. 1

9. EITF Issue No. 06-7, "Accounting for a Previously-Bifurcated Conversion Option in a Convertible Debt Instrument When the Conversion Option No Longer Meets the Bifurcation Criteria in FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities," Issue Summary No. 1

10. EITF Issue No. 06-8, "Applicability of the Assessment of a Buyer's Continuing Investment under FASB Statement No. 66, Accounting for Sales of Real Estate, for Sales of Condominiums," Issue Summary No. 1

11. EITF Issue No. 06-9, "Reporting a Change in (or the Elimination of) a Previously Existing Difference between the Fiscal Year-End of a Parent Company and That of a Consolidated Subsidiary or an Equity Method Investee," Issue Summary No. 1

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

13. EITF Issue No. 06-5, "Accounting for Purchases of Life Insurance—Determining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4, Accounting for Purchases of Life Insurance," Comment Letter No. 3

14. Proposed Revisions to EITF Abstracts, Topics D-53, D-63, D-73, D-88, D-86, D-98

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