Emerging Issues Task Force (EITF) Issues

E453755

U.S. GAAP interpretive issue accounting guidance topic financial reporting issue

Emerging Issues Task Force (EITF) Issues are specific, often time-sensitive accounting questions or problems addressed by the EITF to provide interpretive guidance within U.S. GAAP.

Try in SPARQL Jump to: Surface forms Statements Referenced by

All labels observed (2)

Label	Occurrences
EITF Abstracts	1
Emerging Issues Task Force (EITF) Issues canonical	1

Statements (47)

Predicate	Object
instanceOf	U.S. GAAP interpretive issue ⓘ accounting guidance topic ⓘ financial reporting issue ⓘ
addressedBy	Emerging Issues Task Force NERFINISHED ⓘ
appliesTo	U.S. GAAP NERFINISHED ⓘ
characteristic	focused on implementation questions ⓘ interpretive in nature ⓘ narrow in scope ⓘ time-sensitive ⓘ
codifiedInto	FASB Accounting Standards Codification subtopics NERFINISHED ⓘ
distinctFrom	FASB long-term projects ⓘ
documentedAs	EITF Issue summaries ⓘ EITF meeting minutes ⓘ
drivenBy	emerging transactions ⓘ implementation questions on new standards ⓘ new financial products ⓘ practice diversity ⓘ
goal	to maintain comparability in financial reporting under U.S. GAAP ⓘ
governedBy	Financial Accounting Standards Board NERFINISHED ⓘ
influences	disclosure requirements ⓘ measurement of assets and liabilities ⓘ presentation in financial statements ⓘ recognition of revenues and expenses ⓘ
jurisdiction	United States of America ⓘ surface form: United States
purpose	to clarify application of existing U.S. GAAP ⓘ to provide timely guidance on emerging accounting problems ⓘ to reduce diversity in practice in financial reporting ⓘ
regulatoryReference	SEC staff often refers to EITF guidance ⓘ
relatedProcess	FASB ratification ⓘ
relatedTo	FASB Accounting Standards Codification NERFINISHED ⓘ
resultsIn	EITF consensuses ⓘ authoritative U.S. GAAP guidance when ratified by FASB ⓘ
statusWhenResolved	EITF consensus ⓘ EITF consensus-for-exposure ⓘ no-consensus outcome ⓘ
timeHorizon	short-term standard-setting ⓘ
typicalTopic	business combinations ⓘ financial instruments ⓘ impairment of assets ⓘ leases ⓘ revenue recognition ⓘ stock-based compensation ⓘ
users	auditors ⓘ financial statement preparers ⓘ private companies applying U.S. GAAP ⓘ public companies ⓘ regulators ⓘ

Referenced by (2)

Full triples — surface form annotated when it differs from this entity's canonical label.

Statements of Financial Accounting Standards → relatedTo → Emerging Issues Task Force (EITF) Issues ⓘ

FASB Accounting Standards Codification → superseded → Emerging Issues Task Force (EITF) Issues ⓘ

this entity surface form: EITF Abstracts