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EITF Abstracts


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EITF 03-2: Accounting for the Transfer to the Japanese Government of the Substitutional Portion of Employee Pension Fund LiabilitiesEITF 03-4: Determining the Classification and Benefit Attribution Method for a “Cash Balance” Pension PlanEITF 03-5: Applicability of AICPA Statement of Position 97-2 to Non-Software Deliverables in an Arrangement Containing More-Than-Incidental SoftwareEITF 03-6: Participating Securities and the Two-Class Method under FASB Statement No. 128EITF 03-7: Accounting for the Settlement of the Equity-Settled Portion of a Convertible Debt Instrument That Permits or Requires the Conversion Spread to Be Settled in Stock (Instrument C of Issue No. 90-19)EITF 03-8: Accounting for Claims-Made Insurance and Retroactive Insurance Contracts by the Insured EntityEITF 03-9: Determination of the Useful Life of Renewable Intangible Assets under FASB Statement No. 142EITF 03-10: Application of Issue No. 02-16 by Resellers to Sales Incentives Offered to Consumers by ManufacturersEITF 03-11: Reporting Realized Gains and Losses on Derivative Instruments That Are Subject to FASB Statement No. 133 and Not "Held for Trading Purposes" as Defined in Issue No. 02-3EITF 03-12: Impact of FASB Interpretation No. 45 on Issue No. 95-1EITF 03-13: Applying the Conditions in Paragraph 42 of FASB Statement No. 144 in Determining Whether to Report Discontinued OperationsEITF 03-14: Participants’ Accounting for Emissions Allowances under a "Cap and Trade" ProgramEITF 03-16: Accounting for Investments in Limited Liability CompaniesEITF 03-17: Subsequent Accounting for Executory Contracts That Have Been Recognized on an Entity’s Balance Sheet