Emerging Issues Task Force

EITF Meeting Materials

May 14, 2015 Educational Meeting
  1. Slide Decks for the following Issues:
    • Issue No. 15-D, “Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships” and Exhibit A
    • Issue No. 15-E, “Evaluation of Contingent Put and Call Options Embedded in Debt Instruments”
    • Issue No. 15-F, “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”