This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

FASB ratifies two EITF tentative conclusions

  • News default Image

Oct 02, 2013

The FASB decided to expose for public comment EITF Issue 13-D and Issue 13-G.

The Board ratified the following consensuses-for-exposure reached at the September 13, 2013, EITF meeting (link to FASB's Web site) and will expose them for a 60-day comment period:

  • Issue 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.”
  • Issue 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.”

For more information on the Issues 13-D and 13-G, please see Deloitte's EITF Snapshot — September 2013 newsletter. For more information on today's Board meeting, please see the meeting minutes on the FASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.