Emerging Issues Task Force

EITF Meeting Materials

September 11, 2007 Meeting

1. EITF Agenda Committee Report

2. Issue No. 07-1, "Accounting for Collaborative Arrangements," Issue Summary No. 1, Supplement No. 2 (REVISED)

3. Issue No. 07-4, "Application of the Two-Class Method under FASB Statement No. 128, Earnings per Share, to Master Limited Partnerships," Issue Summary No. 1, Supplement No. 1

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

5. Issue No. 07-6, "Accounting for the Sale of Real Estate When the Agreement Includes a Buy-Sell Clause"
• Issue Summary No. 1
• Comment Letter No. 1
• Comment Letter No. 2
• Comment Letter No. 3
• Comment Letter No. 4
• Comment Letter No. 5

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