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EITF 05-1: Accounting for the Conversion of an Instrument That Became Convertible upon the Issuer’s Exercise of a Call OptionEITF 05-2: The Meaning of "Conventional Convertible Debt Instrument" in Issue No. 00-19EITF 05-3: Accounting for Rental Costs Incurred during the Construction PeriodEITF 05-4: The Effect of a Liquidated Damages Clause on a Freestanding Financial Instrument Subject to Issue No. 00-19EITF 05-5: Accounting for Early Retirement or Postemployment Programs with Specific Features (Such As Terms Specified in Altersteilzeit Early Retirement Arrangements)EITF 05-6: Determining the Amortization Period for Leasehold Improvements Purchased after Lease Inception or Acquired in a Business CombinationEITF 05-8: Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature
EITF 05-1: Accounting for the Conversion of an Instrument That Became Convertible upon the Issuer’s Exercise of a Call OptionEITF 05-2: The Meaning of "Conventional Convertible Debt Instrument" in Issue No. 00-19EITF 05-3: Accounting for Rental Costs Incurred during the Construction PeriodEITF 05-4: The Effect of a Liquidated Damages Clause on a Freestanding Financial Instrument Subject to Issue No. 00-19EITF 05-5: Accounting for Early Retirement or Postemployment Programs with Specific Features (Such As Terms Specified in Altersteilzeit Early Retirement Arrangements)EITF 05-6: Determining the Amortization Period for Leasehold Improvements Purchased after Lease Inception or Acquired in a Business CombinationEITF 05-8: Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature