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EITF Abstracts


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EITF 88-1: Determination of Vested Benefit Obligation for a Defined Benefit Pension PlanEITF 88-4: Classification of Payment Made to IRS to Retain Fiscal YearEITF 88-5: Recognition of Insurance Death BenefitsEITF 88-6: Book Value Stock Plans in an Initial Public OfferingEITF 88-11: Allocation of Recorded Investment When a Loan or Part of a Loan Is SoldEITF 88-12: Transfer of Ownership Interest as Part of Down Payment under FASB Statement No. 66EITF 88-14: Settlement of Fees with Extra Units to a General Partner in a Master Limited PartnershipEITF 88-15: Classification of Subsidiary's Loan Payable in Consolidated Balance Sheet When Subsidiary's and Parent's Fiscal Years DifferEITF 88-16: Basis in Leveraged Buyout TransactionsEITF 88-18: Sales of Future RevenuesEITF 88-19: FSLIC-Assisted Acquisitions of ThriftsEITF 88-20: Difference between Initial Investment and Principal Amount of Loans in a Purchased Credit Card PortfolioEITF 88-21: Accounting for the Sale of Property Subject to the Seller's Preexisting LeaseEITF 88-22: Securitization of Credit Card and Other Receivable PortfoliosEITF 88-23: Lump-Sum Payments under Union ContractsEITF 88-24: Effect of Various Forms of Financing under FASB Statement No. 66EITF 88-25: Ongoing Accounting and Reporting for a Newly Created Liquidating BankEITF 88-26: Controlling Preferred Stock in a Pooling of InterestsEITF 88-27: Effect of Unallocated Shares in an Employee Stock Ownership Plan on Accounting for Business Combinations