By EITF issue

Recently viewed articles:

By EITF issue
Pending and final issues and PwC insight.

Show only PwC articles


By EITF issue (open issue)	1 of 4 More >>

Issue No. 09-04, Seller Accounting for Contingent Consideration PricewaterhouseCoopers - 08/12/2009 This Issue addresses whether the seller should subsequently remeasure contingent consideration that is not accounted for as a derivative, at fair value through current period earnings. -- Read PwC's EITF Observer - June 2009 for more on this issue. -- Read the latest EITF Final Minutes (6/18/09) discussing this issue. -- Read EITF Issue Summary No. 09-04

By EITF issue (consensus reached)	1 of 22 More >>

Issue No. 09-01, Accounting for Own-Share Lending Arrangements in Contemplation of Convertible Debt Issuance PricewaterhouseCoopers - 08/11/2009 This Issue addresses: (1) How an entity should account for a share lending arrangement that is entered into in contemplation of a convertible debt offering; (2) The effect the share lending arrangement has on the calculation of earnings per share; (3) What the required disclosures of a share lending arrangement should be; (4) What the effective date and transition for a consensus on this Issue should be. -- Read PwC's EITF Observer - June 2009 for more on this issue. -- Read the latest EITF Final Minutes (6/18/09) discussing this issue.

*connectedthinking

© 2000-2009 PricewaterhouseCoopers LLP. All rights reserved. "PricewaterhouseCoopers" refers to PricewaterhouseCoopers LLP, a Delaware limited liability partnership, or as the context requires, the PricewaterhouseCoopers global network or other member firms of the network each of which is a separate and independent legal entity. Legal Disclaimer, Copyright, About site provider, Terms and Conditions and Privacy Statement. Click on Contact us if you have any questions.