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EITF Abstracts


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EITF 06-1: Accounting for Consideration Given by a Service Provider to a Manufacturer or Reseller of Equipment Necessary for an End-Customer to Receive Service from the Service ProviderEITF 06-2: Accounting for Sabbatical Leave and Other Similar Benefits Pursuant to FASB Statement No. 43EITF 06-3: How Taxes Collected from Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That Is, Gross versus Net Presentation)EITF 06-4: Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance ArrangementsEITF 06-5: Accounting for Purchases of Life Insurance—Determining the Amount That Could Be Realized in Accordance with FASB Technical Bulletin No. 85-4EITF 06-6: Debtor’s Accounting for a Modification (or Exchange) of Convertible Debt InstrumentsEITF 06-7: Issuer’s Accounting for a Previously Bifurcated Conversion Option in a Convertible Debt Instrument When the Conversion Option No Longer Meets the Bifurcation Criteria in FASB Statement No. 133EITF 06-8: Applicability of the Assessment of a Buyer’s Continuing Investment under FASB Statement No. 66 for Sales of CondominiumsEITF 06-9: Reporting a Change in (or the Elimination of) a Previously Existing Difference between the Fiscal Year-End of a Parent Company and That of a Consolidated Entity or between the Reporting Period of an Investor and That of an Equity Method InvesteeEITF 06-10: Accounting for Collateral Assignment Split-Dollar Life Insurance ArrangementsEITF 06-11: Accounting for Income Tax Benefits of Dividends on Share-Based PaymentEITF 06-12: Accounting for Physical Commodity Inventories for Entities within the Scope of the AICPA Audit and Accounting Guide, Brokers and Dealers in Securities