Emerging Issues Task Force

EITF Meeting Materials

September 13, 2013 Meeting
  1. Proposed Agenda (Revised August 30, 2013)
  2. EITF Agenda Report (July 9, 2013) including July 17, 2013 Board Decisions
  3. Issue No. 12-F, “Recognition of New Accounting Basis (Pushdown) in Certain Circumstances”
  4. Issue No. 13-B, “Accounting for Investments in Qualified Affordable Housing Projects”
  5. Issue No. 13-D, “Determining Whether a Performance Target That Can Be Achieved after the Requisite Service Period Is a Performance Condition or a Condition That Affects the Grant-Date Fair Value of the Awards”
  6. Issue No. 13-G, “Determining Whether the Host Contract in a Hybrid Financial Instrument Is More Akin to Debt or to Equity”
  7. Summary of Issues