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EITF Abstracts


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EITF 86-5: Classifying Demand Notes with Repayment TermsEITF 86-6: Antispeculation Clauses in Real Estate Sales ContractsEITF 86-7: Recognition by Homebuilders of Profit from Sales of Land and Related Construction ContractsEITF 86-8: Sale of Bad-Debt Recovery RightsEITF 86-9: IRC Section 338 and Push-Down AccountingEITF 86-10: Pooling with 10 Percent Cash Payout Determined by LotteryEITF 86-13: Recognition of Inventory Market Declines at Interim Reporting DatesEITF 86-14: Purchased Research and Development Projects in a Business CombinationEITF 86-15: Increasing-Rate DebtEITF 86-17: Deferred Profit on Sale-Leaseback Transaction with Lessee Guarantee of Residual ValueEITF 86-21: Application of the AICPA Notice to Practitioners regarding Acquisition, Development,and Construction Arrangements to Acquisition of an Operating PropertyEITF 86-22: Display of Business Restructuring Provisions in the Income StatementEITF 86-25: Offsetting Foreign Currency SwapsEITF 86-27: Measurement of Excess Contributions to a Defined Contribution Plan or Employee Stock Ownership PlanEITF 86-28: Accounting Implications of Indexed Debt InstrumentsEITF 86-30: Classification of Obligations When a Violation Is Waived by the CreditorEITF 86-31: Reporting the Tax Implications of a Pooling of a Bank and a Savings and Loan AssociationEITF 86-32: Early Extinguishment of a Subsidiary’s Mandatorily Redeemable Preferred StockEITF 86-33: Tax Indemnifications in Lease AgreementsEITF 86-36: Invasion of a Defeasance TrustEITF 86-40: Investments in Open-End Mutual Funds That Invest in U.S. Government SecuritiesEITF 86-43: Effect of a Change in Tax Law or Rates on Leveraged LeasesEITF 86-44: Effect of a Change in Tax Law on Investments in Safe Harbor LeasesEITF 86-45: Imputation of Dividends on Preferred Stock Redeemable at the Issuer's Option with Initial Below-Market Dividend RateEITF 86-46: Uniform Capitalization Rules for Inventory under the Tax Reform Act of 1986