At the EITF's September 11 meeting, the Task Force discussed the five Issues listed below. This edition of EITF observer provides a synopsis of the meeting.
- Issue 12-A—Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows
- Issue 12-C—Subsequent Accounting for an Indemnification Asset Recognized at the Acquisition Date as a Result of a Government-Assisted Acquisition of a Financial Institution
- Issue 12-E—Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs
- Issue 11-A—Parent's Accounting for the Cumulative Translation Adjustment (CTA) upon a Sale within a Foreign Entity or a Sale of an Investment in a Foreign Entity
- Issue 12-G—Accounting for the Difference between the Fair Value of the Assets and Liabilities of a Consolidated Collateralized Financing Entity