September 2005 edition of EITF Roundup
29 Sep 2005
We have posted the (PDF 107k), which provides an overview of the issues discussed, consensuses reached, and administrative matters discussed at the 15 September 2005 meeting of FASB's Emerging Issues Task Force.
You will find past issues Here. Issues covered in the September 2005 edition include:
- Issue No. 04-13 Accounting for Purchases and Sales of Inventory With the Same Counterparty*
- Issue No. 05-1 Accounting for the Conversion of an Instrument That Becomes Convertible Only Upon the Issuer's Exercise of a Call Option
- Issue No. 05-7 Accounting for Modifications to Conversion Options Embedded in Debt Securities*
- Issue No. 05-8 Income Tax Consequences of Issuing Convertible Debt With a Beneficial Conversion Feature*
- Sale of Held-to-Maturity Securities and Other Hurricane Katrina Related Accounting Guidance
* Final Consensus Reached