Perspectives

EITF Snapshot

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

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November 2016

This issue summarizes the topics discussed and conclusions reached at the November 17, 2016, meeting of the Emerging Issues Task Force.  Topics discussed include employee benefit master trust reporting.

EITF Snapshot | November 18, 2016

September 2016

This issue summarizes the topics discussed and the conclusions reached at the September 22, 2016, meeting of the Emerging Issues Task Force. Topics discussed include restricted cash in the statement of cash flows, and accounting for service concession agreements.

EITF Snapshot | September 23, 2016

June 2016

This issue summarizes the topics discussed and the conclusions reached at the June 10, 2016, meeting of the Emerging Issues Task Force. Topics discussed include cash flows, employee benefit plan master trust reporting, and administrative matters.

EITF Snapshot | June 10, 2016

March 2016

This issue summarizes the topics discussed and the conclusions reached at the March 3, 2016, meeting of the Emerging Issues Task Force. Topics discussed include restricted cash and administrative matters.

EITF Snapshot | March 3, 2016

November 2015

This issue summarizes the topics discussed and the conclusions reached at the November 12, 2015, meeting of the Emerging Issues Task Force. Topics discussed include (1) recognition of breakage for prepaid stored-value cards, (2) effect of derivative contract novations on existing hedge accounting relationships, (3) contingent put and call options in debt instruments, and (4) classification of certain cash receipts and cash payments in the Statement of Cash Flows.

EITF Snapshot | November 12, 2015

June 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.

EITF Snapshot | June 18, 2015

March 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.

EITF Snapshot | March 19, 2015
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