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FASB Concepts Statements and Superseded FASB Literature (as amended)

EITF D-Topics

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EITF Topic D-1: Implications and Implementation of an EITF ConsensusEITF Topic D-2: Applicability of FASB Statement No. 65 to Savings and Loan AssociationsEITF Topic D-4: Argentine Government Guarantee of U.S. Dollar-Denominated Loans to the Argentine Private SectorEITF Topic D-5: Extraordinary Treatment Related to Abandoned Nuclear Power PlantsEITF Topic D-8: Accruing Bad-Debt Expense at Inception of a LeaseEITF Topic D-10: Required Use of Interest Method in Recognizing Interest IncomeEITF Topic D-11: Impact of Stock Market DeclineEITF Topic D-12: Foreign Currency Translation—Selection of Exchange Rate When Trading Is Temporarily SuspendedEITF Topic D-14: Transactions involving Special-Purpose EntitiesEITF Topic D-18: Accounting for Compensation Expense If Stock Appreciation Rights Are CancelledEITF Topic D-19: Impact on Pooling-of-Interests Accounting of Treasury Shares Acquired to Satisfy Conversions in a Leveraged Preferred Stock ESOPEITF Topic D-21: Phase-in Plans When Two Plants Are Completed at Different Times but Share Common FacilitiesEITF Topic D-23: Subjective Acceleration Clauses and Debt ClassificationEITF Topic D-24: Sale-Leaseback Transactions with Continuing InvolvementEITF Topic D-27: Accounting for the Transfer of Excess Pension Assets to a Retiree Health Care Benefits AccountEITF Topic D-30: Adjustment Due to Effect of a Change in Tax Laws or RatesEITF Topic D-31: Temporary Differences Related to LIFO Inventory and Tax-to-Tax DifferencesEITF Topic D-32: Intraperiod Tax Allocation of the Tax Effect of Pretax Income from Continuing OperationsEITF Topic D-33: Timing of Recognition of Tax Benefits for Pre-reorganization Temporary Differences and CarryforwardsEITF Topic D-34: Accounting for Reinsurance: Questions and Answers about FASB Statement No.113EITF Topic D-35: FASB Staff Views on Issue No. 93-6, "Accounting for Multiple-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprises"EITF Topic D-36: Selection of Discount Rates Used for Measuring Defined Benefit Pension Obligations and Obligations of Postretirement Benefit Plans Other Than PensionsEITF Topic D-39: Questions Related to the Implementation of FASB Statement No. 115EITF Topic D-40: Planned Sale of Securities following a Business Combination Expected to Be Accounted for as a Pooling of InterestsEITF Topic D-41: Adjustments in Assets and Liabilities for Holding Gains and Losses as Related to the Implementation of FASB Statement No. 115EITF Topic D-42: The Effect on the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred StockEITF Topic D-43: Assurance That a Right of Setoff Is Enforceable in a Bankruptcy under FASB Interpretation No. 39EITF Topic D-46: Accounting for Limited Partnership InvestmentsEITF Topic D-47: Accounting for the Refund of Bank Insurance Fund and Savings Association Insurance Fund PremiumsEITF Topic D-49: Classifying Net Appreciation on Investments of a Donor-Restricted Endowment FundEITF Topic D-50: Classification of Gains and Losses from the Termination of an Interest Rate Swap Designated to Commercial PaperEITF Topic D-51: The Applicability of FASB Statement No. 115 to Desecuritizations of Financial AssetsEITF Topic D-53: Computation of Earnings per Share for a Period That Includes a Redemption or an Induced Conversion of a Portion of a Class of Preferred StockEITF Topic D-54: Seller’s Guarantee of the Adequacy of Liabilities for Losses and Loss Adjustment Expenses of an Insurance Enterprise Acquired in a Purchase Business CombinationEITF Topic D-55: Determining a Highly Inflationary Economy under FASB Statement No. 52EITF Topic D-56: Accounting for a Change in Functional Currency and Deferred Taxes When an Economy Becomes Highly InflationaryEITF Topic D-57: Accounting Issues Relating to the Deposit Insurance Funds Act of 1996EITF Topic D-59: Payment of a Termination Fee in Connection with a Subsequent Business Combination That Is Accounted for Using the Pooling-of-Interests MethodEITF Topic D-60: Accounting for the Issuance of Convertible Preferred Stock and Debt Securities with a Nondetachable Conversion FeatureEITF Topic D-61: Classification by the Issuer of Redeemable Instruments That Are Subject to Remarketing AgreementsEITF Topic D-62: Computing Year-to-Date Diluted Earnings per Share under FASB Statement No. 128EITF Topic D-65: Maintaining Collateral in Repurchase Agreements and Similar Transactions under FASB Statement No. 125EITF Topic D-66: Effect of a Special-Purpose Entity's Powers to Sell, Exchange, Repledge, or Distribute Transferred Financial Assets under FASB Statement No. 125EITF Topic D-67: Isolation of Assets Transferred by Financial Institutions under FASB Statement No. 125EITF Topic D-68: Accounting by an Equity Method Investor for Investee Losses When the Investor Has Loans to and Investments in Other Securities of an InvesteeEITF Topic D-69: Gain Recognition on Transfers of Financial Assets under FASB Statement No. 140aEITF Topic D-70: Questions Related to the Implementation of FASB Statement No. 131EITF Topic D-71: Accounting Issues Relating to the Introduction of the European Economic and Monetary Union (EMU)EITF topic D-72: Effect of Contracts That May Be Settled in Stock or Cash on the Computation of Diluted Earnings per ShareEITF Topic D-74: Issues Concerning the Scope of the AICPA Guide on Investment CompaniesEITF Topic D-76: Accounting by Advisors for Offering Costs Paid on Behalf of Funds, When the Advisor Does Not Receive both 12b-1 Fees and Contingent Deferred Sales ChargesEITF Topic D-77: Accounting for Legal Costs Expected to Be Incurred in Connection with a Loss ContingencyEITF Topic D-78: Accounting for Supervisory Goodwill Litigation Awards or SettlementsEITF Topic D-80: Application of FASB Statements No. 5 and No. 114 to a Loan PortfolioEITF Topic D-82: Effect of Preferred Stock Dividends Payable in Common Shares on Computation of Income Available to Common StockholdersEITF Topic D-83: Accounting for Payroll Taxes Associated with Stock Option ExercisesEITF Topic D-84: Accounting for Subsequent Investments in an Investee After Suspension of Equity Method Loss Recognition When an Investor Increases Its Ownership Interest from Significant Influence to Control through a Market Purchase of Voting SecuritiesEITF Topic D-85: Application of Certain Transition Provisions in SEC Staff Accounting Bulletin No. 101EITF Topic D-86: Issuance of Financial StatementsEITF Topic D-87: Determination of the Measurement Date for Consideration Given by the Acquirer in a Business Combination When That Consideration Is Securities Other Than Those Issued by the AcquirerEITF Topic D-89: Accounting for Costs of Future Medicare Compliance AuditsEITF Topic D-90: Grantor Balance Sheet Presentation of Unvested, Forfeitable Equity Instruments Granted to a NonemployeeEITF Topic D-91: Application of APB Opinion No. 25 and FASB Interpretation No. 44 to an Indirect Repricing of a Stock OptionEITF Topic D-93: Accounting for the Rescission of the Exercise of Employee Stock OptionsEITF Topic D-96: Accounting for Management Fees Based on a FormulaEITF Topic D-97: Push-Down AccountingEITF Topic D-98: Classification and Measurement of Redeemable SecuritiesEITF Topic D-100: Clarification of Paragraph 61(b) of FASB Statement No. 141 and Paragraph 49(b) of FASB Statement No. 142EITF Topic D-101: Clarification of Reporting Unit Guidance in Paragraph 30 of FASB Statement No.142EITF Topic D-102: Documentation of the Method Used to Measure Hedge Ineffectiveness under FASB Statement No. 133EITF Topic D-104: Clarification of Transition Guidance in Paragraph 51 of FASB Statement No. 144EITF Topic D-107: Lessor Consideration of Third-Party Residual Value GuaranteesEITF Topic D-108: Use of the Residual Method to Value Acquired Assets Other Than GoodwillEITF Topic D-109: Determining the Nature of a Host Contract Related to a Hybrid Financial Instrument Issued in the Form of a Share under FASB Statement No. 133