Emerging Issues Task Force
EITF Meeting Materials
June 12, 2014 Meeting
- Proposed Agenda
- Issue No. 12-G, “Measuring the Financial Assets and Financial Liabilities of a Consolidated Collateralized Financing Entity”
- Issue No. 13-F, “Accounting for the Effect of a Federal Housing Administration Guarantee”
- Issue Summary No. 1, Supplement No. 1
- Comment Letters
- CALCPA/APAS COMMITTEE
- NYSSCPA
- BANK OF AMERICA CORPORATION
- AMERICAN BANKERS ASSOCIATION
- MORTGAGE BANKERS ASSOCIATION
- MCGLADREY LLP
- PNC FINANCIAL SERVICES GROUP INC.
- U.S. BANCORP
- BDO USA LLP
- CITIGROUP
- JOYCE DILLARD
- WELLS FARGO & COMPANY
- 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”