Accounting Research Tool
EITF Abstracts


View all / combine content
EITF 99-1: Accounting for Debt Convertible into the Stock of a Consolidated SubsidiaryEITF 99-2: Accounting for Weather DerivativesEITF 99-4: Accounting for Stock Received from the Demutualization of a Mutual Insurance CompanyEITF 99-5: Accounting for Pre-Production Costs Related to Long-Term Supply ArrangementsEITF 99-6: Impact of Acceleration Provisions in Grants Made between Initiation and Consummation of a Pooling-of-Interest Business CombinationEITF 99-7: Accounting for an Accelerated Share Repurchase ProgramEITF 99-8: Accounting for Transfers of Assets That Are Derivative Instruments but That Are Not Financial AssetsEITF 99-9: Effect of Derivative Gains and Losses on the Capitalization of InterestEITF 99-10: Percentage Used to Determine the Amount of Equity Method LossesEITF 99-12: Determination of the Measurement Date for the Market Price of Acquirer Securities Issued in a Purchase Business CombinationEITF 99-13: Application of Issue No. 97-10 and FASB Interpretation No. 23 to Entities That Enter into Leases with Governmental EntitiesEITF 99-14: Recognition by a Purchaser of Losses on Firmly Committed Executory ContractsEITF 99-15: Accounting for Decreases in Deferred Tax Asset Valuation Allowances Established in a Purchase Business Combination As a Result of a Change in Tax RegulationsEITF 99-16: Accounting for Transactions with Elements of Research and Development ArrangementsEITF 99-17: Accounting for Advertising Barter TransactionsEITF 99-18: Effect on Pooling-of-Interests Accounting of Contracts Indexed to a Company's Own StockEITF 99-19: Reporting Revenue Gross as a Principal versus Net as an AgentEITF 99-20: Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be Held by a Transferor in Securitized Financial Assets