Perspectives

EITF Snapshot

Addresses and summarizes matters discussed at each Emerging Issues Task Force (EITF) meeting.

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June 2015

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EITF Snapshot | June 18, 2015

This issue summarizes the topics discussed and conclusions reached at the June 18, 2015, meeting of the Emerging Issues Task Force. Topics discussed include (1) application of the normal purchases and normal sales scope exception to certain electricity contracts, (2) employee benefit plan simplifications, (3) effect of derivative contract novations on existing hedge accounting relationships, (4) contingent put and call options in debt instruments, and (5) classification of certain cash receipts and cash payments.

March 2015

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EITF Snapshot | March 19, 2015

This issue summarizes the topics discussed and conclusions reached at the March 19, 2015, meeting of the Emerging Issues Task Force. Topics discussed include (1) the calculation of historical earnings per unit for dropdown master limited partnership transactions, (2) disclosures about investments in certain entities that calculate net asset value per share, (3) application of the normal purchases and normal sales scope exception to certain electricity contracts, (4) the recognition of breakage for prepaid stored-value cards, and (5) employee benefit plan simplifications.

September 2014

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EITF Snapshot | September 18, 2014

This issue summarizes the topics discussed and conclusions reached at the September 18, 2014, meeting of the Emerging Issues Task Force. Topics discussed include pushdown accounting, hybrid financial instruments, dropdown transactions related to master limited partnerships, and the fair value hierarchy.

June 2014

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EITF Snapshot | June 12, 2014

This issue summarizes the topics discussed and conclusions reached at the June 12, 2014, meeting of the Emerging Issues Task Force. Topics discussed include consolidated collateralized financing entities, federal housing administration, and hybrid financial instruments.

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