Accounting Research Tool
EITF Abstracts


View all / combine content
EITF 96-5: Recognition of Liabilities for Contractual Termination Benefits or Changing Benefit Plan Assumptions in Anticipation of a Business CombinationEITF 96-6: Accounting for the Film and Software Costs Associated with Developing Entertainment and Educational Software ProductsEITF 96-7: Accounting for Deferred Taxes on In-Process Research and Development Activities Acquired in a Purchase Business CombinationEITF 96-8: Accounting for a Business Combination When the Issuing Company Has Targeted StockEITF 96-9: Classification of Inventory Markdowns and Other Costs Associated with a RestructuringEITF 96-10: Impact of Certain Transactions on the Held-to-Maturity Classification under FASB Statement No. 115EITF 96-11: Accounting for Forward Contracts and Purchased Options to Acquire Securities Covered by FASB Statement No. 115EITF 96-12: Recognition of Interest Income and Balance Sheet Classification of Structured NotesEITF 96-15: Accounting for the Effects of Changes in Foreign Currency Exchange Rates on Foreign-Currency-Denominated Available-for-Sale Debt SecuritiesEITF 96-16: Investor’s Accounting for an Investee When the Investor Has a Majority of the Voting Interest but the Minority Shareholder or Shareholders Have Certain Approval or Veto RightsEITF 96-17: Revenue Recognition under Long-Term Power Sales Contracts That Contain both Fixed and Variable Pricing TermsEITF 96-18: Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or ServicesEITF 96-19: Debtor’s Accounting for a Modification or Exchange of Debt InstrumentsEITF 96-21: Implementation Issues in Accounting for Leasing Transactions involving Special-Purpose EntitiesEITF 96-22: Applicability of the Disclosures Required by FASB Statement No. 114 When a Loan Is Restructured in a Troubled Debt Restructuring into Two (or More) LoansEITF 96-23: The Effects of Financial Instruments Indexed to, and Settled in, a Company’s Own Stock on Pooling-of-Interests Accounting for a Subsequent Business Combination