Emerging Issues Task Force
EITF Meeting Materials
May 15, 2014 EITF Educational Meeting
- EITF Issue No. 12-G, "Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity"
- EITF Issue No. 13-G, "Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity"