Emerging Issues Task Force (EITF)

Current Agenda

The following agenda has been proposed for the June 13, 2019 EITF meeting and is subject to change. See EITF Meeting Materials and Minutes for discussion documents related to each item (discussion materials will be posted as they become available prior to the meeting):

Thursday, June 13, 2019

8:30–8:40 Introductions and Announcements
8:40–10:10 Issue No. 18-A, “Recognition under Topic 805 for an Assumed Liability in a Revenue Contract”
10:10–10:30 Break
10:30–12:00 Issue No. 19-A, “Financial Instruments—Clarifying the Interactions between Topic 321 and Topic 323”
12:00–1:00 Lunch
1:00–2:00 Issue No. 19-B, “Revenue Recognition—Contract Modifications of Licenses of Intellectual Property”
2:00–2:05 Other Administrative Matters and Closing Remarks

Open or New Issues Not Expected to Be Discussed at the June Meeting:

  1. None

Inactive Issues Pending Developments in Board Projects/Other EITF Issues:

  1. None

Download EITF Documents: Discussion materials and minutes for EITF Issues are posted to the FASB website and are available for downloading free of charge, see "Meeting Materials and Minutes Archive" under EITF Meeting Materials and Minutes).