Emerging Issues Task Force

EITF Meeting Materials

September 3, 2020 Meeting
  1. Proposed Agenda (revised 08/26/20)
  2. Issue No. 19-C, “Warrant Modifications: Issuers’ Accounting for Modifications of Equity Classified Freestanding Call Options That Are Not within the Scope of Topic 718, Compensation—Stock Compensation, or Topic 815, Derivatives and Hedging”
  3. Summary of Issues