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.

Journal Entry — EITF — FASB Adds Two Issues to EITF’s Agenda

Published on: May 03, 2013

On the basis of recommendations from the EITF Agenda Committee, the FASB decided this week to add the following two Issues to the EITF’s agenda:

  • EITF Issue 13-D, “Determination of Whether a Performance Condition That Is Allowed to Be Met After the Requisite Service Has Been Provided by the Employee Is a Vesting Condition or a Nonvesting Condition.”
  • EITF Issue 13-E, “Reclassification of Collateralized Mortgage Loans Upon a Troubled Debt Restructuring and Accounting for the Effect of a Federal Housing Administration Guarantee.”

See the FASB’s May 1 summary of Board decisions and the related Board Meeting Handout for more information.

Accounting Journal Entries Image

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.