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.

EITF discusses four Issues at September meeting

  • EITF meeting Image

Sep 19, 2014

At its meeting yesterday, the EITF discussed Issues related to pushdown accounting, hybrid financial instruments, dropdown transactions related to master limited partnerships, and the fair value hierarchy.

Specifically, the EITF discussed the following:

  • Issue No. 12-F, “Pushdown Accounting.”
  • 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.”
  • Issue No. 14-A, “Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions.”
  • Issue No. 14-B, “Fair Value Hierarchy Levels for Certain Investments Measured at Net Asset Value.”

For a detailed summary of the meeting, see Deloitte’s September EITF Snapshot.

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.