EMERGING ISSUES TASK FORCE

EITF Meeting Materials

May 14, 2015 Educational Meeting
  1. Slide Decks for the following Issues:
    • Issue No. 15-D,“Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” and Exhibit A
    • Issue No. 15-E, “Evaluation of Contingent Put and Call Options Embedded in Debt Instruments”
    • Issue No. 15-F,“Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”
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