Emerging Issues Task Force

EITF Meeting Materials

June 18, 2009 Meeting

  1. EITF Agenda Report

  2. EITF Issue No. 08-9, "Milestone Method of Revenue Recognition"
  3. Issue No. 09-4, "Seller Accounting for Contingent Consideration"
  4. Issue No. 09-1, "Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuances"
  5. Issue No. 08-1, "Revenue Arrangements with Multiple Deliverables"
  6. Issue No. 09-3, "Application of AICPA Statement of Position 97-2 to Certain Arrangements That Include Software Elements"
  7. Issue No. 09-2, "Research and Development Assets Acquired In an Asset Acquisition"
  8. Proposed SEC Staff Announcement (Escrowed Share Arrangements)