Perspectives

EITF Snapshot

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

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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

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
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