EITF observer: A meeting synopsis - March 2013

EITF observer 03/18/2013 by Assurance services

At the EITF's March 14 meeting, the Task Force discussed the four Issues listed below. This edition of EITF observer provides a synopsis of the meeting.

Final consensuses

  • Issue 12-B—Not-for-Profit Entities: Services Received from Personnel of an Affiliate for Which the Affiliate Does Not Charge the Recipient Not-for-Profit
  • Issue 12-G—Accounting for the Difference between the Fair Value of the Assets and the Fair Value of the Liabilities of a Consolidated Collateralized Financing Entity

Consensuses-for-exposure

  • Issue 13-B—Accounting for Investments in Affordable Housing Tax Credits

Further discussion expected

  • Issue 12-F—Recognition of New Accounting Basis (Pushdown) in Certain Circumstances/li>