EITF Meeting Materials

1. Proposed Agenda
2. Issue No. 15-B, “Recognition of Breakage for Certain Prepaid Stored-Value Cards”
   • Issue Summary No. 1, Supplement No. 1
   • Comment Letters on Proposed Update
     • CALCPAS/APAS COMMITTEE
     • MCGLADREY LLP
     • CITIGROUP
     • NYSSCPA
     • AMERICAN EXPRESS COMPANY
     • BDO USA LLP
     • MSCPA/TIG
     • BLACKHAWK NETWORK HOLDINGS INC.
     • NAFCU
     • FREDDIE MAC
     • TAHOE DONNER ASSOCIATION
     • STARBUCKS COFFEE COMPANY
     • VSCPA/A&AA COMMITTEE
3. Issue No. 15-F, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”
   • Issue Summary No. 1
   • Issue Summary No. 1, Supplement No. 1
4. Summary of Issues