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.

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.