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EITF — FASB Adds Two Issues to EITF’s Agenda

Published on: 03 May 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.

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