Accounting Research Tool
EITF Abstracts


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EITF 02-2: When Certain Contracts That Meet the Definition of Financial Instruments Should Be Combined for Accounting PurposesEITF 02-3: Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management ActivitiesEITF 02-4: Determining Whether a Debtor’s Modification or Exchange of Debt Instruments Is within the Scope of FASB Statement No. 15EITF 02-5: Definition of “Common Control” in Relation to FASB Statement No. 141EITF 02-6: Classification in the Statement of Cash Flows of Payments Made to Settle an Asset Retirement Obligation within the Scope of FASB Statement No. 143EITF 02-7: Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible AssetsEITF 02-8: Accounting for Options Granted to Employees in Unrestricted, Publicly Traded Shares of an Unrelated EntityEITF 02-9: Accounting for Changes That Result in a Transferor Regaining Control of Financial Assets SoldEITF 02-10: Determining Whether a Debtor Is Legally Released as Primary Obligor When the Debtor Becomes Secondarily Liable under the Original ObligationEITF 02-11: Accounting for Reverse SpinoffsEITF 02-12: Permitted Activities of a Qualifying Special-Purpose Entity in Issuing Beneficial Interests under FASB Statement No. 140EITF 02-13: Deferred Income Tax Considerations in Applying the Goodwill Impairment Test in FASB Statement No. 142EITF 02-14: Whether an Investor Should Apply the Equity Method of Accounting to Investments Other Than Common StockEITF 02-15: Determining Whether Certain Conversions of Convertible Debt to Equity Securities Are within the Scope of FASB Statement No. 84EITF 02-16: Accounting by a Customer (Including a Reseller) for Certain Consideration Received from a VendorEITF 02-17: Recognition of Customer Relationship Intangible Assets Acquired in a Business CombinationEITF 02-18: Accounting for Subsequent Investments in an Investee after Suspension of Equity Method Loss Recognition