Accounting Research Tool
EITF Abstracts


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EITF 95-1: Revenue Recognition on Sales with a Guaranteed Minimum Resale ValueEITF 95-3: Recognition of Liabilities in Connection with a Purchase Business CombinationEITF 95-4: Revenue Recognition on Equipment Sold and Subsequently Repurchased Subject to an Operating LeaseEITF 95-5: Determination of What Risks and Rewards, If Any, Can Be Retained and Whether Any Unresolved Contingencies May Exist in a Sale of Mortgage Loan Servicing RightsEITF 95-6: Accounting by a Real Estate Investment Trust for an Investment in a Service CorporationEITF 95-7: Implementation Issues Related to the Treatment of Minority Interests in Certain Real Estate Investment TrustsEITF 95-8: Accounting for Contingent Consideration Paid to the Shareholders of an Acquired Enterprise in a Purchase Business CombinationEITF 95-9: Accounting for Tax Effects of Dividends in France in Accordance with FASB Statement No. 109EITF 95-10: Accounting for Tax Credits Related to Dividend Payments in Accordance with FASB Statement No. 109EITF 95-12: Pooling of Interests with a Common Investment in a Joint VentureEITF 95-13: Classification of Debt Issue Costs in the Statement of Cash FlowsEITF 95-16: Accounting for Stock Compensation Arrangements with Employer Loan Features under APB Opinion No. 25EITF 95-17: Accounting for Modifications to an Operating Lease That Do Not Change the Lease ClassificationEITF 95-20: Measurement in the Consolidated Financial Statements of a Parent of the Tax Effects Related to the Operations of a Foreign Subsidiary That Receives Tax Credits Related to Dividend PaymentsEITF 95-22: Balance Sheet Classification of Borrowings Outstanding under Revolving Credit Agreements That Include both a Subjective Acceleration Clause and a Lock-Box ArrangementEITF 95-23: The Treatment of Certain Site Restoration/Environmental Exit Costs When Testing a Long-Lived Asset for Impairment