Emerging Issues Task Force

EITF Meeting Materials


January 18, 2018 Meeting
  1. Proposed Agenda (revised 01/10/18)
  2. Issue No. 17-A, "Customer’s Accounting for Implementation, Setup, and Other Upfront Costs (Implementation Costs) Incurred in a Cloud Computing Arrangement That Is Considered a Service Contract"
  3. Summary of Issues
  4. FASB Staff Draft Q&As on the Financial Reporting Effects of the Tax Cuts and Jobs Act