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EITF discusses four issues at its March meeting

  • EITF meeting Image

Mar 14, 2014

At its meeting yesterday, the Emerging Issues Task Force (EITF) discussed the accounting and reporting basis of stand-alone financial statements, consolidated collateralized financing entities, share-based payments, and hybrid financial instruments.

 The EITF discussed the following Issues:

  • Issue No. 12-F, “Recognition of New Accounting Basis (Pushdown) in Certain Circumstances.”
  • Issue No. 12-G, “Measuring the Financial Assets and Financial Liabilities of a Consolidated Collateralized Financing Entity.”
  • Issue No. 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 No. 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 a detailed summary of the meeting, see Deloitte’s EITF Snapshot newsletter.

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