Emerging Issues Task Force

EITF Meeting Materials


November 7, 2019 Meeting
  1. Proposed Agenda
  2. Issue No. 19-A, “Financial Instruments—Clarifying the Interactions between Topic 321, Topic 323, and Topic 815”
    • Issue Summary No. 1, Supplement No. 1
    • Proposed Update—Comment Letters
      • ED Comment Letter No. 1, Thomas Heaton Spitters
      • ED Comment Letter No. 2, NYS CPA Society
      • ED Comment Letter No. 3, IMA FRC
      • ED Comment Letter No. 4, BDO
      • ED Comment Letter No. 5, RSM
      • ED Comment Letter No. 6, GT
      • ED Comment Letter No. 7, Hydro-Qubec
      • ED Comment Letter No. 8, KYCPA/ESC
      • ED Comment Letter No. 9, ICPAS/APC
      • ED Comment Letter No. 10, Connor Group
      • ED Comment Letter No. 11, Alphabet
      • ED Comment Letter No. 12, CALCPA/APAS Committee 
  3. Issue No. 19-B, “Revenue Recognition—Contract Modifications of Licenses of Intellectual Property”
  4. Summary of Issues