EITF Snapshot for September 2007

  • EITF Snapshot Image

14 Sep 2007

We have posted the September 2007 edition of EITF Snapshot summarising the 11 September 2007 meeting of FASB's Emerging Issues Task Force.

EITF Snapshot, published by Deloitte & Touche LLP (USA), enables readers to identify relevant topics and to understand quickly the meeting's outcome.

EITF Snapshot explains the three issues on which the EITF reached a tentative conclusion at this meeting:

  • Issue 07-1 Accounting for Collaborative Arrangements (for the development and commercialisation of resource-intensive, and generally uncertain, products.)
  • Issue 07-4 Application of the Two-Class Method Under FASB Statement No. 128, Earnings per Share, to Master Limited Partnerships
  • Issue 07-6 Accounting for the Sale of Real Estate When the Agreement Includes a Buy-Sell Clause

Click to view EITF Snapshot — September 2007. Past issues can be downloaded Here.

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