EMERGING ISSUES TASK FORCE

ISSUES GROUPED BY TYPE

As of the November 11, 2021 Meeting

Income taxes 43

Financial institutions 40

Financial instruments 137

Off-balance-sheet financing 16

Pensions/employee benefits 54

Business combinations/new basis 80

Inventory/fixed assets/leases 58

Real Estate 25

Other 97

Total 550

NOTE: Issues have been classified on a broad basis in one category;

however, an issue may involve matters relevant to several
categories.

Disposition of EITF Issues p. 1

ISSUES GROUPED BY TYPE

Income taxes (43)

84-1 Tax Reform Act of 1984: Deferred Income Taxes of Stock Life Insurance
Companies
84-2 Tax Reform Act of 1984: Deferred Income Taxes Relating to Domestic
International Sales Corporations
84-27 Deferred Taxes on Subsidiary Stock Sales
84-33 Acquisition of a Tax Loss Carryforward⎯Temporary Parent-Subsidiary
Relationship
84-43 Income Tax Effects of Asset Revaluations in Certain Foreign Countries
85-5 Restoration of Deferred Taxes Previously Eliminated by Net Operating Loss
Recognition
85-15 Recognizing Benefits of Purchased Net Operating Loss Carryforwards
86-1 Recognizing Net Operating Loss Carryforwards
86-3 Retroactive Regulations regarding IRC Section 338 Purchase Price Allocations
86-4 Income Statement Treatment of Income Tax Benefit for Employee Stock
Ownership Plan Dividends
86-9 IRC Section 338 and Push-Down Accounting
86-11 Recognition of Possible 1986 Tax Law Changes
86-33 Tax Indemnifications in Lease Agreements
86-37 Recognition of Tax Benefit of Discounting Loss Reserves of Insurance
Companies
86-41 Carryforward of the Corporate Alternative Minimum Tax Credit
86-42 Effect of a Change in Tax Rates on Assets and Liabilities Recorded Net-of-Tax
in a Purchase Business Combination
86-43 Effect of a Change in Tax Law or Rates on Leveraged Leases
86-44 Effect of a Change in Tax Law on Investments in Safe Harbor Leases
86-46 Uniform Capitalization Rules for Inventory under the Tax Reform Act of 1986
87-8 Tax Reform Act of 1986: Issues Related to the Alternative Minimum Tax
87-28 Provision for Deferred Taxes on Increases in Cash Surrender Value of Key-
Person Life Insurance
88-4 Classification of Payment Made to IRS to Retain Fiscal Year
91-3 Accounting for Income Tax Benefits from Bad Debts of a Savings and Loan
Association
91-8 Application of FASB Statement No. 96, Accounting for Income Taxes, to a State
Tax Based on the Greater of a Franchise Tax or an Income Tax
92-8 Accounting for the Income Tax Effects under FASB Statement No. 109,
Accounting for Income Taxes, of a Change in Functional Currency When an
Economy Ceases to Be Considered Highly Inflationary
93-7 Uncertainties Related to Income Taxes in a Purchase Business Combination
93-9 Application of FASB Statement No. 109, Accounting for Income Taxes, in
Foreign Financial Statements Restated for General Price-Level Changes
93-12 Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible
Goodwill Resulting from a Retroactive Change in Tax Law

Disposition of EITF Issues p. 2

93-13 Effect of a Retroactive Change in Enacted Tax Rates That Is Included in Income
from Continuing Operations
93-16 Application of FASB Statement No. 109, Accounting for Income Taxes, to Basis
Differences within Foreign Subsidiaries That Meet the Indefinite Reversal
Criterion of APB Opinion No. 23, Accounting for Income Taxes⎯Special Areas
93-17 Recognition of Deferred Tax Assets for a Parent Company's Excess Tax Basis in
the Stock of a Subsidiary That Is Accounted for as a Discontinued Operation
94-10 Accounting by a Company for the Income Tax Effects of Transactions among or
with Its Shareholders under FASB Statement No. 109, Accounting for Income
Taxes
95-9 Accounting for the Tax Effects of Dividends in France in Accordance with FASB
Statement No. 109, Accounting for Income Taxes
95-10 Accounting for Tax Credits Related to Dividend Payments in Accordance with
FASB Statement No. 109, Accounting for Income Taxes
95-20 Measurement in the Consolidated Financial Statements of a Parent of the Tax
Effects Related to the Operations of a Foreign Subsidiary That Receives Tax
Credits Related to Dividend Payments
98-11 Accounting for Acquired Temporary Differences in Certain Purchase
Transactions That Are Not Accounted for as Business Combinations
99-15 Accounting for Decreases in Deferred Tax Asset Valuation Allowances
Established in a Purchase Business Combination As a Result of a Change in Tax
Regulations
00-15 Classification in the Statement of Cash Flows of the Income Tax Benefit
Received by a Company upon Exercise of a Nonqualified Employee Stock Option
00-16 Recognition and Measurement of Employer Payroll Taxes on Employee Stock-
Based Compensation
02-13 Deferred Income Tax Considerations in Applying the Goodwill Impairment Test
in FASB Statement No. 142, Goodwill and Other Intangible Assets
06-11 Accounting for Income Tax Benefits of Dividends on Share-Based Payment
Awards
13-C Presentation of an Unrecognized Tax Benefit When a Net Operating Loss
Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists
21-A Accounting for Investments in Tax Credit Structures Using the Proportional
Amortization Method

Financial institutions (40)

84-4 Acquisition, Development, and Construction Loans

84-9 Deposit Float of Banks
84-19 Mortgage Loan Payment Modifications
84-20 GNMA Dollar Rolls
84-21 Sale of a Loan with a Partial Participation Retained
84-22 Prior Years' Earnings per Share following a Savings and Loan Association
Conversion and Pooling
84-31 Equity Certificates of Deposit

Disposition of EITF Issues p. 3

85-3 Tax Benefits Relating to Asset Dispositions Following an Acquisition of a
Financial Institution
85-7 Federal Home Loan Mortgage Corporation Stock
85-8 Amortization of Thrift Intangibles
85-13 Sale of Mortgage Service Rights on Mortgages Owned by Others
85-18 Earnings-per-Share Effect of Equity Commitment Notes
85-20 Recognition of Fees for Guaranteeing a Loan
85-24 Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-
End Sales Charge
85-26 Measurement of Servicing Fee under FASB Statement No. 65, Accounting for
Certain Mortgage Banking Activities, When a Loan Is Sold with Servicing
Retained
85-31 Comptroller of the Currency's Rule on Deferred Tax Debits
85-33 Disallowance of Income Tax Deduction for Core Deposit Intangibles
85-41 Accounting for Savings and Loan Associations under FSLIC Management
Consignment Program
85-42 Amortization of Goodwill Resulting from Recording Time Savings Deposits at
Fair Values
85-44 Differences between Loan Loss Allowances for GAAP and RAP
86-21 Application of the AICPA Notice to Practitioners regarding Acquisition,
Development, and Construction Arrangements to Acquisition of an Operating
Property
86-31 Reporting the Tax Implications of a Pooling of a Bank and a Savings and Loan
Association
86-38 Implications of Mortgage Prepayments on Amortization of Servicing Rights
86-39 Gains from the Sale of Mortgage Loans with Servicing Rights Retained
87-5 Troubled Debt Restructurings: Interrelationships between FASB Statement No.
15, Accounting by Debtors and Creditors for Troubled Debt Restructurings, and
the AICPA Savings and Loan Guide
87-22 Prepayments to the Secondary Reserve of the FSLIC
87-34 Sale of Mortgage Servicing Rights with a Subservicing Agreement
88-17 Accounting for Fees and Costs Associated with Loan Syndications and Loan
Participations
88-19 FSLIC-Assisted Acquisitions of Thrifts
88-20 Difference between Initial Investment and Principal Amount of Loans in a
Purchased Credit Card Portfolio
88-25 Ongoing Accounting and Reporting for a Newly Created Liquidating Bank
89-3 Balance Sheet Presentation of Savings Accounts in Financial Statements of
Credit Unions
89-9 Accounting for In-Substance Foreclosures
90-11 Accounting for Exit and Entrance Fees Incurred in a Conversion from the Savings
Association Insurance Fund to the Banking Insurance Fund
90-21 Balance Sheet Treatment of a Sale of Mortgage Servicing Rights with a
Subservicing Agreement
92-5 Amortization Period for Net Deferred Credit Card Origination Costs
92-10 Loan Acquisitions involving Table Funding Arrangements

Disposition of EITF Issues p. 4

93-1 Accounting for Individual Credit Card Acquisitions
97-3 Accounting for Fees and Costs Associated with Loan Syndications and Loan
Participations after the Issuance of FASB Statement No. 125, Accounting for
Transfers and Servicing of Financial Assets and Extinguishment of Liabilities
12-C Subsequent Accounting for an Indemnification Asset Recognized at the
Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial
Institution

Financial instruments (137)

84-3 Convertible Debt "Sweeteners"

84-5 Sale of Marketable Securities with a Put Option
84-7 Termination of Interest Rate Swaps
84-8 Variable Stock Purchase Warrants Given by Suppliers to Customers
84-14 Deferred Interest Rate Setting
84-16 Earnings-per-Share Cash-Yield Test for Zero Coupon Bonds
84-36 Interest Rate Swap Transactions
84-40 Long-Term Debt Repayable by a Capital Stock Transaction
85-6 Futures Implementation Questions
85-9 Revenue Recognition on Options to Purchase Stock of Another Entity
85-17 Accrued Interest upon Conversion of Convertible Debt
85-23 Effect of a Redemption Agreement on Carrying Value of a Security
85-25 Sale of Preferred Stocks with a Put Option
85-28 Consolidation Issues Relating to Collateralized Mortgage Obligations
85-29 Convertible Bonds with a "Premium Put"
85-30 Sale of Marketable Securities at a Gain with a Put Option
85-34 Banker's Acceptances and Risk Participations
85-38 Negative Amortizing Loans
85-39 Implications of SEC Staff Accounting Bulletin No. 59, Views on Accounting for
Noncurrent Marketable Equity Securities, on Noncurrent-Marketable Equity
Securities
85-40 Comprehensive Review of Sales of Marketable Securities with Put Arrangements
86-5 Classifying Demand Notes with Repayment Terms
86-8 Sale of Bad Debt Recovery Rights
86-15 Increasing-Rate Debt
86-18 Debtor's Accounting for a Modification of Debt Terms
86-24 Third-Party Establishment of Collateralized Mortgage Obligations
86-25 Offsetting Foreign Currency Swaps
86-26 Using Forward Commitments as a Surrogate for Deferred Rate Setting
86-28 Accounting Implications of Indexed Debt Instruments
86-30 Classification of Obligations When a Violation is Waived by the Creditor
86-32 Early Extinguishment of a Subsidiary's Mandatorily Redeemable Preferred Stock
86-34 Futures Contracts Used as Hedges of Anticipated Reverse Repurchase
Transactions
86-35 Debentures with Detachable Stock Purchase Warrants

Disposition of EITF Issues p. 5

86-40 Investments in Open-End Mutual Funds That Invest in U.S. Government
Securities
86-45 Imputation of Dividends on Preferred Stock Redeemable at Issuer's Option with
Initial Below-Market Dividend Rate
87-1 Deferral Accounting for Cash Securities That Are Used to Hedge Rate or Price
Risk
87-2 Net Present Value Method of Valuing Speculative Foreign Exchange Contracts
87-12 Foreign Debt-for-Equity Swaps
87-18 Use of Zero Coupon Bonds in a Troubled Debt Restructuring
87-19 Substituted Debtors in a Troubled Debt Restructuring
87-20 Offsetting Certificates of Deposit against High-Coupon Debt
87-25 Sale of Convertible, Adjustable-Rate Mortgages with Contingent Repayment
Agreement
87-26 Hedging of Foreign Currency Exposure with a Tandem Currency
87-30 Sale of a Short-Term Loan Made under a Long-Term Credit Commitment
87-31 Sale of Put Options on Issuer's Stock
88-8 Mortgage Swaps
88-9 Put Warrants
88-11 Allocation of Recorded Investment When a Loan or Part of a Loan Is Sold
88-22 Securitization of Credit Card and Other Receivable Portfolios
89-4 Accounting for a Purchased Investment in a Collateralized Mortgage Obligation
Instrument or in a Mortgage-Backed Interest-Only Certificate
89-5 Sale of Mortgage Loan Servicing Rights
89-15 Accounting for a Modification of Debt Terms When the Debtor Is Experiencing
Financial Difficulties
89-18 Divestitures of Certain Investment Securities to an Unregulated Commonly
Controlled Entity under FIRREA
90-2 Exchange of Interest-Only and Principal-Only Securities for a Mortgage-Backed
Security
90-17 Hedging Foreign Currency Risks with Purchased Options
90-18 Effect of a "Removal of Accounts" Provision on the Accounting for a Credit Card
Securitization
90-19 Convertible Bonds with Issuer Option to Settle for Cash upon Conversion
91-1 Hedging Intercompany Foreign Currency Risks
91-4 Hedging Foreign Currency Risks with Complex Options and Similar
Transactions
93-10 Accounting for Dual Currency Bonds
93-18 Recognition of Impairment for an Investment in a Collaterallized Mortgage
Obligation Instrument or in a Mortgage-Backed Interest-Only Certificate
94-4 Classification of an Investment In a Mortgage-Backed Interest-Only Certificate
as Held-to-Maturity
94-5 Determination of What Constitutes All Risks and Rewards and No Significant
Unresolved Contingencies in a Sale of Mortgage Loan Servicing Rights under
Issue EITF No. 89-5, "Sale of Mortgage Loan Servicing Rights"
94-7 Accounting for Financial Instruments Indexed to, and Potentially Settled in, a
Company's Own Stock

Disposition of EITF Issues p. 6

94-8 Accounting for Conversion of a Loan into a Debt Security in a Debt Restructuring
94-9 Determining a Normal Servicing Fee Rate for the Sale of an SBA Loan
95-2 Determination of What Constitutes a Firm Commitment for Foreign Currency
Transactions Not Involving a Third Party
95-5 Determination of What Risks and Rewards, If Any, Can Be Retained and Whether
Any Unresolved Contingencies May Exist in a Sale of Mortgage Loan Servicing
Rights
95-11 Accounting for Derivative Instruments Containing both a Written Option-Based
Component and a Forward-Based Component
95-13 Classification of Debt Issue Costs in the Statement of Cash Flows
95-15 Recognition of Gain or Loss When a Binding Contract Requires a Debt
Extinguishment to Occur at a Future Date for a Specified Amount
96-1 Sale of Put Options on Issuer's Stock That Require or Permit Cash Settlement
96-10 Impact of Certain Transactions on the Held-to-Maturity Classification under
FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity
Securities
96-11 Accounting for Forward Contracts and Purchased Options to Acquire Securities
Covered by FASB Statement No. 115, Accounting for Certain Investments in
Debt and Equity Securities
96-12 Recognition of Interest Income and Balance Sheet Classification of Structured
Notes
96-13 Accounting for Derivative Financial Instruments Indexed to, and Potentially
Settled in, a Company's Own Stock
96-15 Accounting for the Effects of Changes in Foreign Currency Exchange Rates on
Foreign-Currency-Denominated Available-for-Sale Debt Securities
96-19 Debtor's Accounting for a Substantive Modification or Exchange of Debt
Instruments
96-22 Applicability of the Disclosures Required by FASB Statement No. 114,
Accounting by Creditors for Impairment of a Loan, When a Loan Is Restructured
in a Troubled Debt Restructuring into Two (or More) Loans
97-7 Accounting for Hedges of Foreign Currency Risk Inherent in an Available-for-
Sale Marketable Equity Security
98-5 Accounting for Convertible Securities with Beneficial Conversion Features or
Contingently Adjustable Conversion Ratios
98-7 Accounting for Exchanges of Similar Equity Method Investments
98-10 Accounting for Contracts Involved in Energy Trading and Risk Management
Activities
98-12 Application of EITF Issue No. 00-19, "Accounting for Derivative Financial
Instruments Indexed to, and Potentially Settled in, a Company's Own Stock," to
Forward Equity Sales Transactions
98-14 Debtor's Accounting for Changes in Line-of-Credit or Revolving-Debt
Arrangements
98-15 Structured Notes Acquired for a Specified Investment Strategy
99-1 Accounting for Debt Convertible into the Stock of a Consolidated Subsidiary
99-2 Accounting for Weather Derivatives

Disposition of EITF Issues p. 7

99-3 Application of EITF Issue No. 96-13, "Accounting for Derivative Financial
Instruments Indexed to, and Potentially Settled in, a Company's Own Stock," to
Derivative Instruments with Multiple Settlement Alternatives
99-7 Accounting for an Accelerated Share Repurchase Program
99-8 Accounting for Transfers of Assets That Are Derivative Instruments but That Are
Not Financial Assets
00-4 Majority Owner's Accounting for a Transaction in the Shares of a Consolidated
Subsidiary and a Derivative Indexed to the Minority Interest in That Subsidiary
00-6 Accounting for Freestanding Derivative Financial Instruments Indexed to, and
Potentially Settled in, the Stock of a Consolidated Subsidiary
00-7 Application of EITF Issue No. 96-13, "Accounting for Derivative Financial
Instruments Indexed to, and Potentially Settled in, a Company's Own Stock," to
Equity Derivative Instruments That Contain Certain Provisions That Require Net
Cash Settlement If Certain Events outside the Control of the Issuer Occur
00-8 Accounting by a Grantee for an Equity Instrument to Be Received in Conjunction
with Providing Goods or Services
00-9 Classification of a Gain or Loss from a Hedge of Debt That Is Extinguished
00-17 Measuring the Fair Value of Energy-Related Contracts in Applying EITF Issue
No. 98-10, "Accounting for Contracts Involved in Energy Trading and Risk
Management Activities"
00-18 Accounting Recognition for Certain Transactions involving Equity Instruments
Granted to Other Than Employees
00-19 Accounting for Derivative Financial Instruments Indexed to, and Potentially
Settled in, a Company's Own Stock
00-27 Application of EITF Issue No. 98-5, "Accounting for Convertible Securities with
Beneficial Conversion Features or Contingently Adjustable Conversion Ratios,"
to Certain Convertible Instruments
01-01 Accounting for a Convertible Instrument Granted or Issued to a Nonemployee for
Goods or Services or a Combination of Goods or Services and Cash
01-6 The Meaning of "Indexed to a Company's Own Stock"
01-7 Creditor's Accounting for a Modification or an Exchange of Debt Instruments
01-11 Application of EITF Issue No. 00-19, "Accounting for Derivative Financial
Instruments Indexed to, and Potentially Settled in, a Company's Own Stock," to
a Contemporaneous Forward Purchase Contract and Written Put Option
02-2 When Certain Contracts That Meet the Definition of Financial Instruments
Should Be Combined for Accounting Purposes
02-3 Issues Involved in Accounting for Derivative Contracts Held for Trading
Purposes and Contracts Involved in Energy Trading and Risk Management
Activities
02-4 Determining Whether a Debtor's Modification or Exchange of Debt Instruments
Is within the Scope of FASB Statement No. 15, Accounting by Debtors and
Creditors for Troubled Debt Restructurings
02-9 Accounting for Changes That Result in a Transferor Regaining Control of
Financial Assets Sold
02-10 Determining Whether a Debtor Is Legally Released as Primary Obligor When the
Debtor Becomes Secondarily Liable under the Original Obligation

Disposition of EITF Issues p. 8

02-15 Determining Whether Certain Conversions of Convertible Debt to Equity
Securities Are within the Scope of FASB Statement No. 84, Induced Conversions
of Convertible Debt
03-1 The Meaning of Other-Than-Temporary Impairment and Its Application to
Certain Investments
03-7 Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt
Instrument That Permits or Requires the Conversion Spread to Be Settled in Stock
(Instrument C of EITF Issue No. 90-19, "Convertible Bonds with Issuer Option
to Settle for Cash upon Conversion")
03-11 Reporting Realized Gains and Losses on Derivative Instruments That Are Subject
to FASB Statement No. 133, Accounting for Derivative Instruments and Hedging
Activities, and Not "Held for Trading Purposes" as Defined in EITF Issue No. 02-
3, "Issues Involved in Accounting for Derivative Contracts Held for Trading
Purposes and Contracts Involved in Energy Trading and Risk Management
Activities"
04-7 Determining Whether an Interest Is a Variable Interest in a Potential Variable
Interest Entity
04-8 The Effect of Contingently Convertible Instruments on Diluted Earnings per
Share
05-1 Accounting for the Conversion of an Instrument That Became Convertible upon
the Issuer's Exercise of a Call Option
05-2 The Meaning of "Conventional Convertible Debt Instrument" in EITF Issue No.
00-19, "Accounting for Derivative Financial Instruments Indexed to, and
Potentially Settled in, a Company's Own Stock"
05-4 The Effect of a Liquidated Damages Clause on a Freestanding Financial
Instrument Subject to EITF Issue No. 00-19, "Accounting for Derivative
Financial Instruments Indexed to, and Potentially Settled in, a Company's Own
Stock"
05-7 Accounting for Modifications to Conversion Options Embedded in Debt
Instruments and Related Issues
05-8 Income Tax Consequences of Issuing Convertible Debt with a Beneficial
Conversion Feature
06-6 Debtor’s Accounting for a Modification (or Exchange) of Convertible Debt
Instruments
06-7 Issuer's Accounting for a Previously Bifurcated Conversion Option in a
Convertible Debt Instrument When the Conversion Option No Longer Meets the
Bifurcation Criteria in FASB Statement No. 133, Accounting for Derivative
Instruments and Hedging Activities
07-2 Accounting for Convertible Debt Instruments That Are Not Subject to the
Guidance in Paragraph 12 of APB Opinion No. 14, Accounting for Convertible
Debt and Debt Issued with Stock Purchase Warrants
07-5 Determining Whether an Instrument (or Embedded Feature) Is Indexed to an
Entity's Own Stock
08-4 Transition Guidance for Conforming Changes to EITF Issue No. 98-5,
"Accounting for Convertible Securities with Beneficial Conversion Features or
Contingently Adjustable Conversion Ratios"

Disposition of EITF Issues p. 9

08-5 Issuer's Accounting for Liabilities Measured at Fair Value with a Third-Party
Credit Enhancement
08-8 Accounting for an Instrument (or an Embedded Feature) with a Settlement
Amount That Is Based on the Stock of an Entity's Consolidated Subsidiary
09-1 Accounting for Own-Share Lending Arrangements in Contemplation of
Convertible Debt Issuance
12-A Not-for-Profit Entities: Classification of the Sale Proceeds of Donated Financial
Assets in the Statement of Cash Flows
13-A Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate)
as a Benchmark Interest Rate for Hedge Accounting Purposes
13-G Determining Whether the Host Contract in a Hybrid Financial Instrument Issued
in the Form of a Share Is More Akin to Debt or to Equity
12-G Measuring the Financial Assets and Financial Liabilities of a Consolidated
Collateralized Financing Entity
14-B Disclosures for Investments in Certain Entities That Calculate Net Asset Value
per Share (or Its Equivalent)
15-A Application of the Normal Purchases and Normal Sales Scope Exception to
Certain Electricity Contracts within Nodal Energy Markets
15-D Effect of Derivative Contract Novations on Existing Hedge Accounting
Relationships
15-E Contingent Put and Call Options in Debt Instruments
19-A Financial Instruments—Clarifying the Interactions between Topic 321, Topic
323, and Topic 815
19-C Issuer’s Accounting for Certain Modifications of Freestanding Equity Classified
Forwards and Options

Off-balance-sheet financing (16)

84-11 Offsetting Installment Note Receivables and Bank Debt ("Note Monetization")
84-15 Grantor Trusts Consolidation
84-23 Leveraged Buyout Holding Company Debt
84-25 Offsetting Nonrecourse Debt with Sales-Type or Direct Financing Lease
Receivables
84-26 Defeasance of Special-Purpose Borrowings
84-30 Sales of Loans to Special-Purpose Entities
84-41 Consolidation of Subsidiary after Instantaneous In-Substance Defeasance
84-42 Push-Down of Parent Company Debt to a Subsidiary
85-11 Use of an Employee Stock Ownership Plan in a Leveraged Buyout
85-16 Leveraged Leases
• Real Estate Leases and Sale-Leaseback Transactions
• Delayed Equity Contributions by Lessors
86-36 Invasion of a Defeasance Trust
87-7 Sale of an Asset Subject to a Lease and Nonrecourse Financing: "Wrap Lease
Transactions"

Disposition of EITF Issues p. 10

91-10 Accounting for Special Assessments and Tax Increment Financing Entities
(TIFEs)
01-5 Application of FASB Statement No. 52, Foreign Currency Translation, to an
Investment Being Evaluated for Impairment That Will Be Disposed Of
02-11 Accounting for Reverse Spinoffs
02-12 Permitted Activities of a Qualifying Special-Purpose Entity in Issuing Beneficial
Interests under FASB Statement No. 140, Accounting for Transfers and Servicing
of Financial Assets and Extinguishments of Liabilities

Pensions/employee benefits (54)

84-6 Termination of Defined Benefit Pension Plans

84-18 Stock Option Pyramiding
84-34 Permanent Discount Restricted Stock Purchase Plans
84-44 Partial Termination of a Defined Benefit Pension Plan
85-10 Employee Stock Ownership Plan Contribution Funded by a Pension Plan
Termination
86-19 Change in Accounting for Other Postemployment Benefits
86-27 Measurement of Excess Contributions to a Defined Contribution Plan or an
Employee Stock Ownership Plan
87-6 Adjustments Relating to Stock Compensation Plans
87-13 Amortization of Prior Service Cost for a Defined Benefit Plan When There Is a
History of Plan Amendments
87-23 Book Value Stock Purchase Plans
87-33 Stock Compensation Issues Related to Market Decline
88-1 Determination of Vested Benefit Obligation for a Defined Benefit Pension Plan
88-5 Recognition of Insurance Death Benefits
88-6 Book Value Stock Plans in an Initial Public Offering
88-23 Lump-Sum Payments under Union Contracts
89-1 Accounting by a Pension Plan for Bank Investment Contracts and Guaranteed
Investment Contracts
89-8 Nonlevel Payments of Employee Stock Ownership Plan Debt
89-10 Sponsor's Recognition of Employee Stock Ownership Plan Debt
89-11 Sponsor's Balance Sheet Classification of Capital Stock with a Put Option Held
by an Employee Stock Ownership Plan
89-12 Earnings-per-Share Issues Related to Convertible Preferred Stock Held by an
Employee Stock Ownership Plan
90-3 Accounting for Employers' Obligations for Future Contributions to a
Multiemployer Pension Plan
90-4 Earnings-per-Share Treatment of Tax Benefits for Dividends on Stock Held by
an Employee Stock Ownership Plan
90-7 Accounting for Reload Stock Options
90-9 Changes to Fixed Employee Stock Option Plans as a Result of Equity
Restructuring

Disposition of EITF Issues p. 11

91-7 Accounting for Pension Benefits Paid by Employers after Insurance Companies
Fail to Provide Annuity Benefits
92-3 Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated
Stock Held by an Employee Stock Ownership Plan (Consideration of the
Implications of FASB Statement No. 109, Accounting for Income Taxes, on Issue
2 of EITF Issue No. 90-4, "Earnings-per-Share Treatment of Tax Benefits for
Dividends on Stock Held by an Employee Stock Ownership Plan")
92-12 Accounting for OPEB Costs by Rate-Regulated Enterprises
92-13 Accounting for Estimated Payments in Connection with the Coal Industry Retiree
Health Benefit Act of 1992
93-3 Plan Assets under FASB Statement No. 106, Employers' Accounting for
Postretirement Benefits Other Than Pensions
94-6 Accounting for the Buyout of Compensatory Stock Options
95-16 Accounting for Stock Compensation Arrangements with Employer Loan Features
under APB Opinion No. 25, Accounting for Stock Issued to Employees
97-5 Accounting for Delayed Receipt of Option Shares upon Exercise under APB
Opinion No. 25, Accounting for Stock Issued to Employees
97-12 Accounting for Increased Share Authorizations in an IRS Section 423 Employee
Stock Purchase Plan under APB Opinion 25, Accounting for Stock Issued to
Employees
97-14 Accounting for Deferred Compensation Arrangements Where Amounts Earned
Are Held in a Rabbi Trust and Invested
00-12 Accounting by an Investor for Stock-Based Compensation Granted to Employees
of an Equity Method Investee
00-23 Issues Related to the Accounting for Stock Compensation under APB Opinion
No. 25, Accounting for Stock Issued to Employees, and FASB Interpretation No.
44, Accounting for Certain Transactions involving Stock Compensation
02-6 Classification in the Statement of Cash Flows of Payments Made to Settle an
Asset Retirement Obligation within the Scope of FASB Statement No. 143,
Accounting for Asset Retirement Obligations
02-8 Accounting for Options Granted to Employees in Unrestricted, Publicly Traded
Shares of an Unrelated Entity
03-2 Accounting for the Transfer to the Japanese Government of the Substitutional
Portion of Employee Pension Fund Liabilities
03-4 Determining the Classification and Benefit Attribution Method for a "Cash
Balance" Pension Plan
04-12 Determining Whether Equity-Based Compensation Awards Are Participating
Securities
05-5 Accounting for Early Retirement or Postemployment Programs with Specific
Features (Such As Terms Specified in Altersteilzeit Early Retirement
Arrangements)
06-2 Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB
Statement No. 43, Accounting for Compensated Absences
06-4 Accounting for Deferred Compensation and Postretirement Benefit Aspects of
Endorsement Split-Dollar Life Insurance Arrangements

Disposition of EITF Issues p. 12

06-5 Accounting for Purchases of Life Insurance—Determining the Amount That
Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4,
Accounting for Purchases of Life Insurance
06-10 Accounting for Collateral Assignment Split-Dollar Life Insurance Arrangements
09-J Effect of Denominating the Exercise Price of a Share-Based Payment Award in
the Currency of the Market in Which the Underlying Equity Security Trades
10-C Reporting Loans to Participants by Defined Contribution Pension Plans
10-D Fees Paid to the Federal Government by Pharmaceutical Manufacturers
10-F Accounting for Legal Costs Associated with Medical Malpractice and Similar
Claims
10-H Fees Paid to the Federal Government by Health Insurers
13-D Accounting for Share-Based Payments When the Terms of an Award Provide
That a Performance Target Could Be Achieved after the Requisite Service Period
15-C Accounting Issues in Employee Benefit Plan Financial Statements
16-B Employee Benefit Plan Master Trust Reporting

Business combinations/new basis (80)

84-13 Purchase of Stock Options and Stock Appreciation Rights in a Leveraged Buyout
84-35 Business Combinations: Sale of Duplicate Facilities and Accrual of Liabilities
84-38 Identical Common Shares for a Pooling of Interests
85-2 Classification of Costs Incurred in a Takeover Defense
85-4 Downstream Mergers and Other Stock Transactions between Companies under
Common Control
85-14 Securities That Can Be Acquired for Cash in a Pooling of Interests
85-21 Changes of Ownership Resulting in a New Basis of Accounting
85-43 Sale of Subsidiary for Equity Interest in Buyer
85-45 Business Combinations: Settlement of Stock Options and Awards
86-10 Pooling with 10 Percent Cash Payout Determined by Lottery
86-14 Purchased Research and Development Projects in a Business Combination
86-16 Carryover of Predecessor Cost in Leverage Buyout Transactions
86-20 Accounting for Other Postemployment Benefits of an Acquired Company
87-11 Allocation of Purchase Price to Assets to Be Sold
87-15 Effect of a Standstill Agreement on Pooling-of-Interests Accounting
87-16 Whether the 90 Percent Test for a Pooling of Interests is Applied Separately to
Each Company or on a Combined Basis
87-21 Change of Accounting Basis in Master Limited Partnership Transactions
87-27 Poolings of Companies That Do Not Have a Controlling Class of Common Stock
88-14 Settlement of Fees with Extra Units to a General Partner in a Master Limited
Partnership
88-16 Basis in Leveraged Buyout Transactions
88-26 Controlling Preferred Stock in a Pooling of Interests
88-27 Effect of Unallocated Shares in an Employee Stock Ownership Plan on
Accounting for Business Combinations

Disposition of EITF Issues p. 13

89-19 Accounting for a Change in Goodwill Amortization for Business Combinations
Initiated Prior to the Effective Date of FASB Statement No. 72, Accounting for
Certain Acquisitions of Banking or Thrift Institutions
90-5 Exchanges of Ownership Interests between Entities under Common Control
90-6 Accounting for Certain Events Not Addressed in EITF Issue No. 87-11,
"Allocation of Purchase Price to Assets to Be Sold," Relating to an Acquired
Operating Unit to Be Sold
90-10 Accounting for a Business Combination Involving a Majority-Owned Investee of
a Venture Capital Company
90-12 Allocating Basis to Individual Assets and Liabilities for Transactions within the
Scope of EITF Issue No. 88-16, "Basis in Leveraged Buyout Transactions"
90-13 Accounting for Simultaneous Common Control Mergers
91-5 Nonmonetary Exchange of Cost Method Investments
92-9 Accounting for the Present Value of Future Profits Resulting from the Acquisition
of a Life Insurance Company
93-2 Effect of Acquisition of Employer Shares for/by an Employee Benefit Trust on
Accounting for Business Combinations
95-3 Recognition of Liabilities In Connection with a Purchase Business Combination
95-8 Accounting for Contingent Consideration Paid to the Shareholders of an
Acquired Enterprise in a Purchase Business Combination
95-12 Pooling-of-Interests with a Common Investment in a Joint Venture
95-14 Recognition of Liabilities in Anticipation of a Business Combination
95-19 Determination of the Measurement Date for the Market Price of Securities Issued
in a Purchase Business Combination
95-21 Accounting for Assets to Be Disposed Of Acquired in a Purchase Business
Combination
96-5 Recognition of Liabilities for Contractual Termination Benefits or Changing
Benefit Plan Assumptions in Anticipation of a Business Combination
96-7 Accounting for Deferred Taxes on In-Process Research and Development
Activities Acquired in a Purchase Business Combination
96-8 Accounting for a Business Combination When the Issuing Company Has
Targeted Stock
96-23 The Effects of Financial Instruments Indexed to, and Settled in, a Company's
Own Stock on Pooling-of-Interests Accounting for a Subsequent Business
Combination
97-2 Application of FASB Statement No. 94, Consolidation of All Majority-Owned
Subsidiaries, and APB Opinion No. 16, Business Combinations, to Physician
Practice Management Entities and Certain Other Entities with Contractual
Management Arrangements
97-8 Accounting for Contingent Consideration Issued in a Purchase Business
Combination
97-9 Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable
Options or Other Equity Instruments
97-15 Accounting for Contingency Arrangements Based on Security Prices in a
Purchase Business Combination
98-1 Valuation of Debt Assumed in a Purchase Business Combination

Disposition of EITF Issues p. 14

98-3 Determining Whether a Nonmonetary Transaction Involves Receipt of
Productive Assets or of a Business
98-4 Accounting by a Joint Venture for Businesses Received at Its Formation
99-4 Accounting for Stock Received from the Demutualization of a Mutual Insurance
Company
99-6 Impact of Acceleration Provisions in Grants Made between Initiation and
Consummation of a Pooling-of-Interests Business Combination
99-12 Determination of the Measurement Date for the Market Price of Acquirer
Securities Issued in a Purchase Business Combination
99-18 Effect on Pooling-of-Interests Accounting of Contracts Indexed to a Company's
Own Stock
00-1 Investor Balance Sheet and Income Statement Display under the Equity Method
for Investments in Certain Partnerships and Other Ventures
01-3 Accounting in a Business Combination for Deferred Revenue of an Acquiree
02-5 Definition of "Common Control" in Relation to FASB Statement No. 141,
Business Combinations
02-17 Recognition of Customer Relationship Intangible Assets Acquired in a Business
Combination
03-9 Determination of the Useful Life of Renewable Intangible Assets under FASB
Statement No. 142, Goodwill and Other Intangible Assets
03-16 Accounting for Investments in Limited Liability Companies
04-1 Accounting for Preexisting Relationships between the Parties to a Business
Combination
04-2 Whether Mineral Rights Are Tangible or Intangible Assets
04-3 Mining Assets: Impairment and Business Combinations
04-4 Allocation of Goodwill to Reporting Units for a Mining Enterprise
04-5 Determining Whether a General Partner, or the General Partners as a Group,
Controls a Limited Partnership or Similar Entity When the Limited Partners Have
Certain Rights
04-11 Accounting in a Business Combination for Deferred Postcontract Customer
Support Revenue of a Software Vendor
05-6 Determining the Amortization Period for Leasehold Improvements Purchased
after Lease Inception or Acquired in a Business Combination
07-1 Accounting for Collaborative Arrangements
07-4 Application of the Two-Class Method under FASB Statement No. 128, Earnings
per Share, to Master Limited Partnerships
08-6 Equity Method Investment Accounting Considerations
08-7 Accounting for Defensive Intangible Assets
09-2 Research and Development Assets Acquired In an Asset Acquisition
09-4 Seller Accounting for Contingent Consideration
09-G Accounting for Costs Associated with Acquiring or Renewing Insurance
Contracts
09-I Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted
for as a Single Asset
10-A When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units
with Zero or Negative Carrying Amounts

Disposition of EITF Issues p. 15

10-G Disclosure of Supplementary Pro Forma Information for Business Combinations
12-D Accounting for Obligations Resulting from Joint and Several Liability
Arrangements for which the Total Amount of the Obligation Is Fixed at the
Reporting Date
12-F Recognition of New Accounting Basis (Pushdown) in Certain Circumstances
14-A Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown
Transactions
18-A Recognition under Topic 805 for an Assumed Liability in a Revenue Contract
19-B Revenue Recognition—Contract Modifications of Licenses of Intellectual
Property

Inventory/fixed assets/leases (58)

84-10 LIFO Conformity of Companies Relying on Insilco Tax Court Decision

84-12 Operating Leases with Scheduled Rent Increases
84-24 LIFO Accounting Issues
84-28 Impairment of Long-Lived Assets
84-29 Gain and Loss Recognition on Exchanges of Productive Assets and the Effect of
Boot
84-37 Sale-Leaseback Transaction with Repurchase Options
85-32 Purchased Lease Residuals
86-13 Recognition of Inventory Market Declines at Interim Reporting Dates
86-17 Deferred Profit on Sale-Leaseback Transaction with Lessee Guarantee of
Residual Value
86-29 Nonmonetary Transactions: Magnitude of Boot and the Exceptions to the Use of
Fair Value
88-3 Rental Concessions Provided by Landlord
88-10 Costs Associated with Lease Modification or Termination
88-21 Accounting for the Sale of Property Subject to the Seller's Preexisting Lease
89-7 Exchange of Assets or Interest in a Subsidiary for a Noncontrolling Equity
Interest in a New Entity
89-16 Consideration of Executory Costs in Sale-Leaseback Transactions
89-17 Accounting for the Retail Sale of an Extended Warranty Contract in Connection
with the Sale of a Product
89-20 Accounting for Cross Boarder Tax Benefit Leases
90-14 Unsecured Guarantee by Parent of Subsidiary's Lease Payments in a Sale-
Leaseback Transaction
90-15 Impact of Nonsubstantive Lessors, Residual Value Guarantees, and Other
Provisions in Leasing Transactions
92-1 Allocation of Residual Value or First Loss Guarantee to Minimum Lease
Payments in Leases Involving Land and Building(s)
93-4 Accounting for Regulatory Assets
93-8 Accounting for the Sale and Leaseback of an Asset That Is Leased to Another
Party
95-1 Revenue Recognition on Sales with a Guaranteed Minimum Resale Value

Disposition of EITF Issues p. 16

95-4 Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject
to an Operating Lease
95-17 Accounting for Modifications of an Operating Lease That Do Not Change the
Lease Classification
95-23 The Treatment of Certain Site Restoration/Environmental Exit Costs When
Testing a Long-Lived Asset for Impairment
96-2 Impairment Recognition When a Nonmonetary Asset Is Exchanged or Is
Distributed to Owners and Is Accounted for at the Asset's Recorded Amount
96-9 Classification of Inventory Markdowns and Other Costs Associated with a
Restructuring
96-20 Impact of FASB Statement No. 125, Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities, on Consolidation of Special-
Purpose Entities
96-21 Implementation Issues in Accounting for Leasing Transactions involving
Special-Purpose Entities
97-1 Implementation Issues in Accounting for Lease Transactions, including Those
involving Special-Purpose Entities
97-6 Application of EITF Issue No. 96-20, "Impact of FASB Statement No. 125,
Accounting for Transfers and Servicing of Financial Assets and Extinguishments
of Liabilities, on Consolidation of Special Purpose Entities," to Qualifying
Special Purpose Entities Receiving Transferred Financial Assets Prior to the
Effective Date of Statement 125
97-10 The Effect of Lessee Involvement in Asset Construction
98-9 Accounting for Contingent Rent
99-5 Accounting for Pre-Production Costs Related to Long-Term Supply
Arrangements
99-13 Application of EITF Issue No. 97-10, "The Effect of Lessee Involvement in Asset
Construction," and FASB Interpretation No. 23, Leases of Certain Property
Owned by a Governmental Unit or Authority, to Entities That Enter into Leases
with Governmental Entities
99-14 Recognition by a Purchaser of Losses on Firmly Committed Executory Contracts
00-3 Application of AICPA Statement of Position 97-2, Software Revenue
Recognition, to Arrangements That Include the Right to Use Software Stored on
Another Entity's Hardware
00-11 Lessors' Evaluation of Whether Leases of Certain Integral Equipment Meet the
Ownership Transfer Requirements of FASB Statement No. 13, Accounting for
Leases
00-13 Determining Whether Equipment Is "Integral Equipment" Subject to FASB
Statements No. 66, Accounting for Sales of Real Estate, and No. 98, Accounting
for Leases
00-24 Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-
in Rights
00-26 Recognition by a Seller of Losses on Firmly Committed Executory Contracts
01-2 Interpretations of APB Opinion No. 29, Accounting for Nonmonetary
Transactions
01-4 Accounting for Sales of Fractional Interests in Equipment

Disposition of EITF Issues p. 17

01-8 Determining Whether an Arrangement Contains a Lease
01-12 The Impact of the Requirements of FASB Statement No. 133, Accounting for
Derivative Instruments and Hedging Activities, on Residual Value Guarantees in
Connection with a Lease
03-5 Applicability of AICPA Statement of Position 97-2, Software Revenue
Recognition, to Non-Software Deliverables in an Arrangement Containing More-
Than-Incidental Software
03-12 Impact of FASB Interpretation No. 45, Guarantor's Accounting and Disclosure
Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of
Others, on EITF Issue No. 95-1, "Revenue Recognition on Sales with a
Guaranteed Minimum Resale Value"
03-17 Subsequent Accounting for Executory Contracts That Have Been Recognized on
an Entity's Balance Sheet
04-6 Accounting for Stripping Costs Incurred during Production in the Mining
Industry
04-9 Accounting for Suspended Well Costs
04-10 Determining Whether to Aggregate Operating Segments That Do Not Meet the
Quantitative Thresholds
04-13 Accounting for Purchases and Sales of Inventory with the Same Counterparty
05-3 Accounting for Rental Costs Incurred during the Construction Period
06-12 Accounting for Physical Commodity Inventories for Entities within the Scope of
the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities
08-2 Lessor Revenue Recognition for Maintenance Services
08-3 Accounting by Lessees for Maintenance Deposits
09-3 Applicability of AICPA Statement of Position 97-2 to Certain Arrangements That
Include Software Elements

Real estate (25)

84-17 Profit Recognition on Sales of Real Estate with Graduated Payment Mortgages
or Insured Mortgages
85-27 Recognition of Receipts from Made-Up Rental Shortfalls
85-37 Recognition of Note Received for Real Estate Syndication Activities
86-6 Antispeculation Clauses in Real Estate Sales Contracts
86-7 Recognition by Homebuilders of Profit from Sales of Land and Related
Construction Contracts
87-9 Profit Recognition on Sales of Real Estate with Insured Mortgages or Surety
Bonds
87-29 Exchange of Real Estate Involving Boot
88-12 Transfer of Ownership Interest as Part of Down Payment under FASB Statement
No. 66, Accounting for Sales of Real Estate
88-24 Effect of Various Forms of Financing under FASB Statement No. 66, Accounting
for Sales of Real Estate
89-14 Valuation of Repossessed Real Estate

Disposition of EITF Issues p. 18

90-20 Impact of an Uncollateralized Irrevocable Letter of Credit on a Real Estate Sale-
Leaseback Transaction
91-2 Debtor's Accounting for Forfeiture of Real Estate Subject to a Nonrecourse
Mortgage
94-1 Accounting for Tax Benefits Resulting from Investments in Affordable Housing
Projects
94-2 Treatment of Minority Interests in Certain Real Estate Investment Trusts
95-6 Accounting by a Real Estate Investment Trust for an Investment in a Service
Corporation
95-7 Implementation Issues Related to the Treatment of Minority Interests in Certain
Real Estate Investment Trusts
97-11 Accounting for Internal Costs Relating to Real Estate Property Acquisitions
98-8 Accounting for Transfers of Investments That Are in Substance Real Estate
06-8 Applicability of the Assessment of a Buyer's Continuing Investment under FASB
Statement No. 66, Accounting for Sales of Real Estate, for Sales of
Condominiums
07-6 Accounting for the Sale of Real Estate When the Agreement Includes a Buy-Sell
Clause
08-10 Selected Statement 160 Implementation Questions
10-E Derecognition of in Substance Real Estate
13-B Accounting for Investments in Qualified Affordable Housing Projects
13-E Reclassification of Residential Real Estate Collateralized Consumer Mortgage
Loans upon Foreclosure
13-F Classification of Certain Government-Guaranteed Mortgage Loans upon
Foreclosure

Other (97)

84-39 Transfers of Monetary and Nonmonetary Assets among Individuals and Entities
under Common Control
85-1 Classifying Notes Received for Capital Stock
85-12 Retention of Specialized Accounting for Investments in Consolidation
85-22 Retroactive Application of FASB Technical Bulletins
85-35 Transition and Implementation Issues for FASB Statement No. 86, Accounting
for Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
85-36 Discontinued Operations with Expected Gain and Interim Operating Losses
85-46 Partnership's Purchase of Withdrawing Partner's Equity
86-2 Retroactive Wage Adjustments Affecting Medicare Payments
86-12 Accounting by Insureds for Claims-Made Insurance Policies
86-22 Display of Business Restructuring Provisions in the Income Statement
87-4 Restructuring of Operations: Implication of SEC Staff Accounting Bulletin No.
67, Income Statement Presentation of Restructuring Charges
87-10 Revenue Recognition by Television "Barter" Syndicators
87-17 Spinoffs or Other Distributions of Loans Receivable to Shareholders
87-24 Allocation of Interest to Discontinued Operations

Disposition of EITF Issues p. 19

88-15 Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet When
Subsidiary's and Parent's Fiscal Years Differ
88-18 Sales of Future Revenues
89-2 Maximum Maturity Guarantees on Transfers of Receivables with Recourse
89-13 Accounting for the Cost of Asbestos Removal
90-8 Capitalization of Costs to Treat Environmental Contamination
90-16 Accounting for Discontinued Operations Subsequently Retained
90-22 Accounting for Gas Balancing Arrangements
91-6 Revenue Recognition of Long-Term Power Sales Contracts
91-9 Revenue and Expense Recognition for Freight Services in Process
92-2 Measuring Loss Accruals by Transferors for Transfers of Receivables with
Recourse
92-4 Accounting for a Change in Functional Currency When an Economy Ceases to
Be Considered Highly Inflationary
92-7 Accounting by Rate-Regulated Utilities for the Effects of Certain Alternative
Revenue Programs
93-5 Accounting for Environmental Liabilities
93-6 Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and
Assuming Enterprises
93-11 Accounting for Barter Transactions Involving Barter Credits
93-14 Accounting for Multiple-Year Retrospectively Rated Insurance Contracts by
Insurance Enterprises and Other Enterprises
94-3 Liability Recognition for Certain Employee Termination Benefits and Other
Costs to Exit an Activity (including Certain Costs Incurred in a Restructuring)
95-18 Accounting and Reporting for a Discontinued Business Segment When the
Measurement Date Occurs after the Balance Sheet Date but before the Issuance
of Financial Statements
95-22 Balance Sheet Classification of Borrowings Outstanding under Revolving Credit
Agreements That Include both a Subjective Acceleration Clause and a Lock-Box
Arrangement
96-3 Accounting for Equity Instruments That Are Issued for Consideration Other Than
Employee Services under FASB Statement No. 123, Accounting for Stock-Based
Compensation
96-4 Accounting for Reorganizations Involving a Non–Pro Rata Split-Off of Certain
Nonmonetary Assets to Owners
96-6 Accounting for the Film and Software Costs Associated with Developing
Entertainment and Educational Software Products
96-14 Accounting for Costs Associated with Modifying Computer Software for the
Year 2000
96-16 Investor's Accounting for an Investee When the Investor Has a Majority of the
Voting Interest but the Minority Shareholder or Shareholders Have Certain
Approval or Veto Rights
96-17 Revenue Recognition under Long-Term Power Sales Contracts That Contain both
Fixed and Variable Pricing Terms
96-18 Accounting for Equity Instruments That Are Issued to Other Than Employees for
Acquiring or in Conjunction with Selling, Goods or Services

Disposition of EITF Issues p. 20

97-4 Deregulation of the Pricing of Electricity—Issues Related to the Application of
FASB Statement No. 71, Accounting for the Effects of Certain Types of
Regulation, and No. 101, Regulated Enterprises--Accounting for the
Discontinuation of the Application FASB Statement No. 71
97-13 Accounting for Costs Incurred in Connection with a Consulting Contract or an
Internal Project That Combines Business Process Reengineering and Information
Technology Transformation
98-2 Accounting by a Subsidiary or Joint Venture for an Investment in the Stock of Its
Parent Company or Joint Venture Partner
98-6 Investor's Accounting for an Investment in a Limited Partnership When the
Investor Is the Sole General Partner and the Limited Partners Have Certain
Approval or Veto Rights
98-13 Accounting by an Equity Method Investor for Investee Losses When the Investor
Has Loans to and Investments in Other Securities of the Investee
99-9 Effect of Derivative Gains and Losses on the Capitalization of Interest
99-10 Percentage Used to Determine the Amount of Equity Method Losses
99-11 Subsequent Events Caused by Year 2000
99-16 Accounting for Transactions with Elements of Research and Development
Arrangements
99-17 Accounting for Advertising Barter Transactions
99-19 Reporting Revenue Gross as a Principal versus Net as an Agent
99-20 Recognition of Interest Income and Impairment on Purchased Beneficial Interests
That Continue to Be Held by a Transferor in Securitized Financial Assets
00-2 Accounting for Web Site Development Costs
00-5 Determining Whether a Nonmonetary Transaction Is an Exchange of Similar
Productive Assets
00-10 Accounting for Shipping and Handling Fees and Costs
00-14 Accounting for Certain Sales Incentives
00-20 Accounting for Costs Incurred to Acquire or Originate Information for Database
Content and Other Collections of Information
00-21 Revenue Arrangements with Multiple Deliverables
00-22 Accounting for "Points" and Certain Other Time-Based or Volume-Based Sales
Incentive Offers, and Offers for Free Products or Services to Be Delivered in the
Future
00-25 Vendor Income Statement Characterization of Consideration Paid to a Reseller
of the Vendor's Products
01-9 Accounting for Consideration Given by a Vendor to a Customer (Including a
Reseller of the Vendor's Products)
01-10 Accounting for the Impact of the Terrorist Attacks of September 11, 2001
01-13 Income Statement Display of Business Interruption Insurance Recoveries
01-14 Income Statement Characterization of Reimbursements Received for 'Out-of-
Pocket' Expenses Incurred (formerly EITF Abstracts, Topic D-103)
02-7 Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets
02-14 Whether an Investor Should Apply the Equity Method of Accounting to
Investments Other Than Common Stock

Disposition of EITF Issues p. 21

02-16 Accounting by a Customer (including a Reseller) for Certain Consideration
Received from a Vendor
02-18 Accounting for Subsequent Investments in an Investee after Suspension of Equity
Method Loss Recognition
03-3 Applicability of EITF Abstracts, Topic No. D-79, "Accounting for Retroactive
Insurance Contracts Purchased by Entities Other Than Insurance Enterprises," to
Claims-Made Insurance Policies
03-6 Participating Securities and the Two-Class Method under FASB Statement No.
128, Earnings per Share
03-8 Accounting for Claims-Made Insurance and Retroactive Insurance Contracts by
the Insured Entity
03-10 Application of EITF Issue No. 02-16, "Accounting by a Customer (Including a
Reseller) for Certain Consideration Received from a Vendor," by Resellers to
Sales Incentives Offered to Consumers by Manufacturers
03-13 Applying the Conditions in Paragraph 42 of FASB Statement No. 144,
Accounting for the Impairment or Disposal of Long-Lived Assets, in Determining
Whether to Report Discontinued Operations
03-14 Participants' Accounting for Emissions Allowances under a "Cap and Trade"
Program
06-1 Accounting for Consideration Given by a Service Provider to a Manufacturer or
Reseller of Equipment Necessary for an End-Customer to Receive Service from
the Service Provider
06-3 How Taxes Collected from Customers and Remitted to Governmental Authorities
Should Be Presented in the Income Statement (That Is, Gross versus Net
Presentation)
06-9 Reporting a Change in (or the Elimination of) a Previously Existing Difference
between the Fiscal Year-End of a Parent Company and That of a Consolidated
Entity or between the Reporting Period of an Investor and That of an Equity
Method Investee
07-3 Accounting for Nonrefundable Advance Payments for Goods or Services to
Received for Use in Future Research and Development Activities
08-1 Revenue Arrangements with Multiple Deliverables
08-9 Milestone Method of Revenue Recognition
09-B Consideration of an Insurer’s Accounting for Majority-Owned Investments When
Ownership Is through a Separate Account
09-E Accounting for Stock Dividends, Including Distributions to Shareholders with
Components of Stock and Cash
09-F Casino Base Jackpot Liabilities
09-H Health Care Entities: Revenue Recognition
09-K Health Care Entities: Presentation of Insurance Claims and Related Insurance
Recoveries
09-L Health Care Entities: Measuring Charity Care for Disclosure
10-B Accounting for Multiple Foreign Exchange Rates
11-A Parent's Accounting for the Cumulative Translation Adjustment upon
Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity
or of an Investment in a Foreign Entity

Disposition of EITF Issues p. 22

12-B Not-for-Profit Entities: Services Received from Personnel of an Affiliate
12-E Accounting for Fair Value Information That Arises after the Measurement Date
and Its Inclusion in the Impairment Analysis of Unamortized Film Costs
12-H Accounting for Service Concession Arrangements
15-B Recognition of Breakage for Prepaid Stored-Value Cards
15-F Statement of Cash Flows: Classification of Certain Cash Receipts and Cash
Payments
16-A Restricted Cash
16-C Determining the Customer of the Operation Services in a Service Concession
Arrangement
17-A Customer’s Accounting for Implementation, Setup, and Other Upfront Costs
(Implementation Costs) Incurred in a Cloud Computing Arrangement That Is
Considered a Service Contract
18-B Cost Capitalization for Episodic Television Series

Disposition of EITF Issues p. 23

EMERGING ISSUES TASK FORCE

DISPOSITION OF ISSUES

As of the November 11, 2021 Meeting

Resolved by the FASB 31

Resolved by the SEC 8

Resolved by the AICPA 3

Issue to be addressed within an existing FASB major project 17

Consensus was reached on the accounting 432

No resolution 58

Subtotal 549

Further discussion by the Task Force is pending 1

Total 550

Disposition of EITF Issues p. 24