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EITF Abstracts


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EITF 97-1: Implementation Issues in Accounting for Lease Transactions, including Those involving Special-Purpose EntitiesEITF 97-2: Application of FASB Statement No. 94 and APB Opinion No. 16 to Physician Practice Management Entities and Certain Other Entities with Contractual Management ArrangementsEITF 97-3: Accounting for Fees and Costs Associated with Loan Syndications and Loan Participations after the Issuance of FASB Statement No. 125EITF 97-4: Deregulation of the Pricing of Electricity?Issues Related to the Application of FASB Statements No. 71 and 101EITF 97-5: Accounting for the Delayed Receipt of Option Shares upon Exercise under APB Opinion No. 25EITF 97-7: Accounting for Hedges of the Foreign Currency Risk Inherent in an Available-for-Sale Marketable Equity SecurityEITF 97-8: Accounting for Contingent Consideration Issued in a Purchase Business CombinationEITF 97-9: Effect on Pooling-of-Interests Accounting of Certain Contingently Exercisable Options or Other Equity InstrumentsEITF 97-10: The Effect of Lessee Involvement in Asset ConstructionEITF 97-11: Accounting for Internal Costs Relating to Real Estate Property AcquisitionsEITF 97-12: Accounting for Increased Share Authorizations in an IRS Section 423 Employee Stock Purchase Plan under APB Opinion No. 25EITF 97-13: Accounting for Costs Incurred in Connection with a Consulting Contract or an Internal Project That Combines Business Process Reengineering and Information Technology TransformationEITF 97-14: Accounting for Deferred Compensation Arrangements Where Amounts Earned Are Held in a Rabbi Trust and InvestedEITF 97-15: Accounting for Contingency Arrangements Based on Security Prices in a Purchase Business Combination