Accounting Research Tool
EITF Abstracts


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EITF 00-1: Investor Balance Sheet and Income Statement Display under the Equity Method for Investments in Certain Partnerships and Other VenturesEITF 00-2: Accounting for Web Site Development CostsEITF 00-3: Application of AICPA Statement of Position 97-2 to Arrangements That Include the Right to Use Software Stored on Another Entity’s HardwareEITF 00-4: Majority Owner’s Accounting for a Transaction in the Shares of a Consolidated Subsidiary and a Derivative Indexed to the Noncontrolling Interest in That SubsidiaryEITF 00-6: Accounting for Freestanding Derivative Financial Instruments Indexed to, and Potentially Settled in, the Stock of a Consolidated SubsidiaryEITF 00-8: Accounting by a Grantee for an Equity Instrument to Be Received in Conjunction with Providing Goods or ServicesEITF 00-9: Classification of a Gain or Loss from a Hedge of Debt That Is ExtinguishedEITF 00-10: Accounting for Shipping and Handling Fees and CostsEITF 00-11: Lessors’ Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement No. 13EITF 00-12: Accounting by an Investor for Stock-Based Compensation Granted to Employees of an Equity Method InvesteeEITF 00-13: Determining Whether Equipment Is “Integral Equipment” Subject to FASB Statements No. 66 and No. 98EITF 00-15: Classification in the Statement of Cash Flows of the Income Tax Benefit Received by a Company upon Exercise of a Nonqualified Employee Stock OptionEITF 00-16: Recognition and Measurement of Employer Payroll Taxes on Employee Stock-Based CompensationEITF 00-18: Accounting Recognition for Certain Transactions involving Equity Instruments Granted to Other Than EmployeesEITF 00-19: Accounting for Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own StockEITF 00-20: Accounting for Costs Incurred to Acquire or Originate Information for Database Content and Other Collections of InformationEITF 00-21: Revenue Arrangements with Multiple DeliverablesEITF 00-22: Accounting for “Points” and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the FutureEITF 00-23: Issues Related to the Accounting for Stock Compensation under APB Opinion No. 25 and FASB Interpretation No. 44EITF 00-24: Revenue Recognition: Sales Arrangements That Include Specified-Price Trade-in RightsEITF 00-26: Recognition by a Seller of Losses on Firmly Committed Executory ContractsEITF 00-27: Application of Issue No. 98-5 to Certain Convertible Instruments