Emerging Issues Task Force (EITF)

EITF Meeting Materials

March 15, 2012 Meeting

  1. Agenda Report (February 3 & 10, 2012) 
  2. Proposed Agenda (Revised)
  3. Issue No. 11-A, "Parent's Accounting for the Cumulative Translation Adjustment upon the Sale or Transfer of a Group of Assets That Is a Nonprofit Activity or a Business within a Consolidated Foreign Entity"
  4. Issue No. 12-A, "Not-for-Profit Entities: Classification of Gifts of Securities in the Statement of Cash Flows"
  5. Issue No. 12-B, "Not-for-Profit Entities: Services Received from Employees of an Affiliated Entity"
  6. Issue No. 12-C, "Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Lending Institution"
  7. Issue No. 12-D, "Accounting for Joint and Several Liability for which the Total Amount of the Obligation at the Reporting Date Is Fixed" 
  8. Issue No. 12-E, "Accounting for Fair Value Information That Arises Subsequent to the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs"
  9. Summary of Issues