Perspectives

EITF Snapshot

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

Subscribe and Archives

Subscribe to EITF Snapshot via e-mail. Archives are available on the Deloitte Accounting Research Tool website.​

November 2019

This publication summarizes the topics discussed and conclusions reached at the November 7, 2019, meeting of the Emerging Issues Task Force.

EITF Snapshot | November 8, 2019

June 2019

This publication summarizes the topics discussed and conclusions reached at the June 13, 2019, meeting of the Emerging Issues Task Force. 

EITF Snapshot | June 14, 2019

January 2019

This EITF Snapshot summarizes the January 17, 2019, meeting of the Emerging Issues Task Force (EITF or “Task Force”). Initial Task Force consensuses (“consensuses-for-exposure”) are exposed for public comment upon ratification by the Financial Accounting Standards Board (FASB). After the comment period, the Task Force considers comments received and redeliberates the issues at a scheduled meeting to reach a final consensus. Those final consensuses are then provided to the FASB for final ratification and, ultimately, issuance as an Accounting Standards Update (ASU).

EITF Snapshot | January 17, 2019

January 2018

This issue summarizes the topics discussed and conclusions reached at the January 18, 2018, meeting of the Emerging Issues Task Force. Topics discussed include (1) customer’s accounting for implementation, setup, and other upfront costs (implementation costs) incurred in a cloud computing arrangement that is considered a service contract and (2) tax reform.

EITF Snapshot | January 19, 2018

October 2017

This issue summarizes the topics discussed and conclusions reached at the October 12, 2017, meeting of the Emerging Issues Task Force. Topics discussed include costs incurred in a cloud computing arrangement that is considered a service contract.

EITF Snapshot | October 13, 2017

July 2017

This issue summarizes the topics discussed and conclusions reached at the July 20, 2017, meeting of the Emerging Issues Task Force. Topics discussed include cloud computing arrangements.

EITF Snapshot | July 20, 2017

March 2017

This issue summarizes the topics discussed and conclusions reached at the March 16, 2017, meeting of the Emerging Issues Task Force.  Topics discussed include determining the customer of the operation services in a service concession arrangement.

EITF Snapshot | March 17, 2017

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
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