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EITF discusses four Issues at November meeting

  • EITF meeting Image

Nov 13, 2015

At its meeting yesterday, the EITF discussed Issues related to (1) recognition of breakage for certain prepaid stored-value cards, (2) effect of derivative contract novations on existing hedge accounting relationships, (3) contingent put and call options in debt instruments, and (4) classification of certain cash receipts and cash payments.

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

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