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EITF 92-1: Allocation of Residual Value or First-Loss Guarantee to Minimum Lease Payments in Leases Involving Land and Building(s)EITF 92-2: Measuring Loss Accruals by Transferors for Transfers of Receivables with RecourseEITF 92-3: Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated Stock Held by an Employee Stock Ownership Plan (Consideration of the Implications of FASB Statement No. 109 on Issue 2 of EITF Issue No. 90-4)EITF 92-4: Accounting for a Change in Functional Currency When an Economy Ceases to Be Considered Highly InflationaryEITF 92-5: Amortization Period for Net Deferred Credit Card Origination CostsEITF 92-7: Accounting by Rate-Regulated Utilities for the Effects of Certain Alternative Revenue ProgramsEITF 92-8: Accounting for the Income Tax Effects under FASB Statement No. 109 of a Change in Functional Currency When an Economy Ceases to Be Considered Highly InflationaryEITF 92-9: Accounting for the Present Value of Future Profits Resulting from the Acquisition of a Life Insurance CompanyEITF 92-12: Accounting for OPEB Costs by Rate-Regulated EnterprisesEITF 92-13: Accounting for Estimated Payments in Connection with the Coal Industry Retiree Health Benefit Act of 1992
EITF 92-1: Allocation of Residual Value or First-Loss Guarantee to Minimum Lease Payments in Leases Involving Land and Building(s)EITF 92-2: Measuring Loss Accruals by Transferors for Transfers of Receivables with RecourseEITF 92-3: Earnings-per-Share Treatment of Tax Benefits for Dividends on Unallocated Stock Held by an Employee Stock Ownership Plan (Consideration of the Implications of FASB Statement No. 109 on Issue 2 of EITF Issue No. 90-4)EITF 92-4: Accounting for a Change in Functional Currency When an Economy Ceases to Be Considered Highly InflationaryEITF 92-5: Amortization Period for Net Deferred Credit Card Origination CostsEITF 92-7: Accounting by Rate-Regulated Utilities for the Effects of Certain Alternative Revenue ProgramsEITF 92-8: Accounting for the Income Tax Effects under FASB Statement No. 109 of a Change in Functional Currency When an Economy Ceases to Be Considered Highly InflationaryEITF 92-9: Accounting for the Present Value of Future Profits Resulting from the Acquisition of a Life Insurance CompanyEITF 92-12: Accounting for OPEB Costs by Rate-Regulated EnterprisesEITF 92-13: Accounting for Estimated Payments in Connection with the Coal Industry Retiree Health Benefit Act of 1992