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EITF discusses three issues at its June meeting

  • EITF meeting Image

Jun 13, 2014

At its meeting yesterday, the EITF discussed Issues related to consolidated collateralized financing entities, federal housing administration, and hybrid financial instruments.

Specifically, the EITF discussed the following:

  • Issue No. 12-G, “Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity.”
  • Issue No. 13-F, “Classification of Certain Government-Guaranteed Residential Mortgage Loans Upon Foreclosure.”
  • 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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