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EITF discusses five issues at June meeting

  • EITF meeting Image

Jun 19, 2015

At its meeting yesterday, the EITF discussed issues related to (1) application of the normal purchases and normal sales scope exception to certain electricity contracts, (2) employee benefit plan simplifications, (3) effect of derivative contract novations on existing hedge accounting relationships, (4) contingent put and call options in debt instruments, and (5) classification of certain cash receipts and cash payments.

For a de­tailed summary of the meeting, see De­loitte’s June 2015 EITF Snap­shot.

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