September 15, 2005 Meeting

Emerging Issues Task Force

EITF Meeting Materials

September 15, 2005 Meeting

  1. EITF Agenda Committee Report

  2. EITF Issue No. 05-3, "Accounting for Rental Costs Incurred during the Construction Period," Comment Letter No. 8

  3. EITF Issue No. 05-5, "Accounting for Early Retirement or Postemployment Programs with Specific Features (Such As Terms Specified in Altersteilzeit Early Retirement Arrangements)" Comment Letter No. 1

  4. EITF Issue No. 04-13, "Accounting for Purchases and Sales of Inventory with the Same Counterparty," Draft Abstract Comment Letters
  5. EITF Issue No. 04-13, "Accounting for Purchases and Sales of Inventory with the Same Counterparty," Issue Summary No. 1, Supplement No. 3

  6. EITF Issue No. 05-1, "Accounting for the Conversion of an Instrument That Becomes Convertible upon the Issuer's Exercise of a Call Option," Issue Summary No. 1, Supplement No. 2

  7. EITF Issue No. 05-7, "Accounting for Modifications to Conversion Options Embedded in Debt Securities and Related Issues," Issue Summary No. 1

  8. EITF Issue No. 05-8, ‘Income Tax Consequences of Issuing Convertible Debt with a Beneficial Conversion Feature," Issue Summary No. 1

  9. EITF Issue No. 05-6, “Determining the Amortization Period for Leasehold Improvements Purchased after Lease Inception or Acquired in a Business Combination,” Proposed Consensus Modification

  10. EITF Issue No. 04-6, “Accounting for Stripping Costs Incurred during Production in the Mining Industry,” Comment Letter No. 4

  11. Draft SEC Staff Announcement Revision, "Revision to EITF Abstracts, Topic No. D-98, 'Classification and Measurement of Redeemable Securities'"