Accounting Research Tool
EITF Abstracts


View all / combine content
EITF 85-1: Classifying Notes Received for Capital StockEITF 85-2: Classification of Costs Incurred in a Takeover DefenseEITF 85-8: Amortization of Thrift IntangiblesEITF 85-9: Revenue Recognition on Options to Purchase Stock of Another EntityEITF 85-11: Use of an Employee Stock Ownership Plan in a Leveraged BuyoutEITF 85-12: Retention of Specialized Accounting for Investments in ConsolidationEITF 85-13: Sale of Mortgage Service Rights on Mortgages Owned by OthersEITF 85-14: Securities That Can Be Acquired for Cash in a Pooling of InterestsEITF 85-16: Leveraged Leases-Real Estate Leases and Sale-Leaseback Transactions,Delayed Equity Contributions by LessorsEITF 85-17: Accrued Interest upon Conversion of Convertible DebtEITF 85-18: Earnings-per-Share Effect of Equity Commitment NotesEITF 85-20: Recognition of Fees for Guaranteeing a LoanEITF 85-21: Changes of Ownership Resulting in a New Basis of AccountingEITF 85-23: Effect of a Redemption Agreement on Carrying Value of a SecurityEITF 85-24: Distribution Fees by Distributors of Mutual Funds That Do Not Have a Front-End Sales ChargeEITF 85-25: Sale of Preferred Stocks with a Put OptionEITF 85-27: Recognition of Receipts from Made-Up Rental ShortfallsEITF 85-29: Convertible Bonds with a "Premium Put"EITF 85-31: Comptroller of the Currency's Rule on Deferred Tax DebitsEITF 85-39: Implications of SEC Staff Accounting Bulletin No. 59 on Noncurrent Marketable Equity SecuritiesEITF 85-40: Comprehensive Review of Sales of Marketable Securities with Put ArrangementsEITF 85-41: Accounting for Savings and Loan Associations under FSLIC ManagementEITF 85-42: Amortization of Goodwill Resulting from Recording Time Savings Deposits at Fair ValuesEITF 85-44: Differences between Loan Loss Allowances for GAAP and RAPEITF 85-45: Business Combinations: Settlement of Stock Options and AwardsEITF 85-46: Partnership's Purchase of Withdrawing Partner's Equity