Emerging Issues Task Force (EITF)

EITF Meeting Materials

September 11, 2012 Meeting

  1. EITF Agenda Report (July 30, 2012) 
  2. Proposed Agenda (Updated August 28, 2012)
  3. New EITF Members Announcement 
  4. EITF Issue No. 11-A, " Parent's Accounting for the Cumulative Translation Adjustment upon a Sale within a Foreign Entity or a Sale of an Investment in a Foreign Entity"
  5. EITF Issue No. 12-A, "Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows"
    • Issue Summary No. 1, Supplement No. 1 
    • Comment Letters on Proposed Accounting Standards
      • CL4—Jeremy Cole
      • CL5—Chris Barnard
      • CL 6—Illinois CPA Society
      • CL7—Price Paige & Company
      • CL8—University of Notre Dame
      • CL9—BDO
      • CL10—Fraud Aid Inc.
      • CL11—Massachusetts Society of CPAs
      • CL12—National Association of College and University Business Officers (NACUBO)
      • CL13—Florida Institute of CPAs 
      • CL14—Gerald Aranoff, PhD CPA
  6. EITF Issue No. 12-B, "Not-for-Profit Entities: Services Received from Employees of an Affiliated Entity"
  7. EITF 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 Financial Institution"
  8. EITF Issue No. 12-D, "Accounting for Joint and Several Liability for which the Total Amount of the Obligation at the Reporting Date Is Fixed"
  9. EITF Issue No. 12-E, "Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs"
  10. EITF Issue No. 12-G, "Accounting for the Difference between the Fair Value of the Assets and Liabilities of a Consolidated Collateralized Financing Entity"