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EITF Abstracts


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EITF 93-1: Accounting for Individual Credit Card AcquisitionsEITF 93-2: Effect of Acquisition of Employer Shares for/by an Employee Benefit Trust on Accounting for Business CombinationsEITF 93-3: FASB Statement No. 106, Employers' Accounting for Postretirement Benefits Other Than PensionsEITF 93-4: Accounting for Regulatory AssetsEITF 93-6: Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming EnterprisesEITF 93-7: Uncertainties Related to Income Taxes in a Purchase Business CombinationEITF 93-8: Accounting for the Sale and Leaseback of an Asset That Is Leased to Another PartyEITF 93-9: Application of FASB Statement No. 109 in Foreign Financial Statements Restated for General Price-Level ChangesEITF 93-11: Accounting for Barter Transactions Involving Barter CreditsEITF 93-12: Recognition and Measurement of the Tax Benefit of Excess Tax-Deductible Goodwill Resulting from a Retroactive Change in Tax LawEITF 93-13: Effect of a Retroactive Change in Enacted Tax Rates That Is Included in Income from Continuing OperationsEITF 93-14: Accounting for Multiple-Year Retrospectively Rated Insurance Contracts by Insurance Enterprises and Other EnterprisesEITF 93-16: Application of FASB Statement No. 109 to Basis Differences within Foreign Subsidiaries That Meet the Indefinite Reversal Criterion of APB Opinion No. 23EITF 93-17: Recognition of Deferred Tax Assets for a Parent Company's Excess Tax Basis in the Stock of a Subsidiary That Is Accounted for as a Discontinued Operation