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Emerging Issues Task Force

• EITF home page
• EITF index

SEC policy statement  2003

• Per SOX Act 108,
• Reaffirms FASB's standards as generally accepted

SEC order  2006

• Per SOX Act 109
• Re: FASB support fee

New FASB Statements

• FASB 156  Securitization: Servicing
• FASB 155  Securitization: Hybrid financial instruments

New FASB Interpretations

• FIN 48   Taxes

• FSP FIN 48-1   Taxes: Definition of Settlement

Asset impairment / disposal / retirement

Audit committees

Auditors

Audits

Balance sheet

Books and records

Capitalizing interest

Capital structure

Cash flow

Cheap stock

Comfort letters

Consolidation

Contingencies

Critical accounting policies

Debt extinguishment

Derivatives

Development-stage companies

Earnings per share  EPS

Earnings releases

Equity compensation

Fairly presents

Fair value

Finite risk insurance

Fiscal year

Foreign accounting

Fresh start

Going concern audit reports

Guarantees

Hedging

IASB

Impairment charges

Income

Indemnification

Inflation

Interim financials

Internal control

Inventory

IPO issues

Leases

Leveraged recap accounting

M&A accounting

Marketable securities

Market risk disclosures  S-K 305

Mark to market

Materiality

MD&A  S-K 303

Non-GAAP financial measures

Off-balance sheet arrangements

Pensions - Benefits

Pro forma financials  M&A

Quarterly financials

Related party transactions

Reserves

Restatements

Restructuring charges

Revenue recognition

Securitization

Segment reporting

Stock options

Taxes

Transfer pricing

Variable interest entities

Regulation S-X Index

S-X 3-05  Financial statements for acquired businesses

S-X 3-10  Guarantors of registered securities

Article 11  Pro forma financials

Banking

Insurance

Media

Mining

Mortgage banking

Not-for-profit

Oil and gas

Real estate

Technology / R&D

Utilities

Audits