Emerging Issues Task Force

EITF Meeting Materials

March 11, 2021 Meeting
  1. Proposed Agenda (Revised March 4, 2021)
  2. Issue No. 19-B, “Revenue Recognition—Contract Modifications of Licenses of Intellectual Property”
  3. Issue No. 19-C, “Warrant Modifications: Issuer’s Accounting for Certain Modifications of Freestanding Equity-Classified Forwards and Options”
  4. FASB Agenda Consultation
    • Agenda Consultation PowerPoint Presentation (slide deck)
    • Content Development Outreach Memo (including Appendix A – Board’s Technical Agenda)
    • Appendix B—Area Input Form (EITF members may submit responses outside of the official meeting)
  5. Summary of Issues