FASB, Financial Accounting Standards Board.

EITF Meeting Materials

1. Proposed Agenda
2. Issue No. 12-F, “Recognition of New Accounting Basis (Pushdown) in Certain Circumstances”
   • Issue Summary No. 1, Supplement No. 3
3. Issue No. 12-G, “Measuring the Financial Assets and Financial Liabilities of a Consolidated Collateralized Financing Entity”
   • Issue Summary No. 1, Supplement No. 4
   • Comment Letters on the Revised Proposed Accounting Standards Update
4. Issue No. 13-D, “Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”
   • Issue Summary No. 1, Supplement No. 2
5. Issue No. 13-G, “Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity”
   • Issue Summary No. 1. Supplement No. 1
   • Comment Letters on the Revised Proposed Accounting Standards Update
6. Summary of Issues (available soon)