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eitf developments(eitf发展)
November 2008
Audit and Enterprise Risk Services
Accounting Roundup.
Edited by Robin Kramer and Thalia Smith, Deloitte Touche LLP
Contents Other Developments
• GAO Issues Interim Guidance on Communicating Internal-
FASB Developments Control-Related Matters
• FASB Proposes FSP to Delay Effective Date for Interpretation Appendix A: Recent Meetings
48 (Uncertain Tax Positions) for Private Entities
Appendix B: Significant Adoption Dates and
EITF Developments Deadlines
• EITF Issue No. 08-1, “Revenue Arrangements With Multiple
Deliverables” Appendix C: Glossary of Standards
• EITF Issue No. 08-9, “Milestone Method of Revenue Appendix D: Abbreviations
Recognition”
• EITF Issue No. 08-6, “Equity Method Investment Accounting
Considerations”
• EITF Issue No. 08-7, “Accounting for Defensive Intangible Dbriefs for Financial Executives
Assets”
• EITF Issue No. 08-8, “Accounting for an Instrument (or an
Embedded Feature) With a Settlement Amount That Is Based We invite you to participate in Dbriefs, Deloitte’s webcast
on the Stock of an Entity’s Consolidated Subsidiary” series that delivers practical strategies you need to stay on top
of important issues. Gain access to valuable ideas and critical
• EITF Issue No. 08-10, “Selected Statement 160 information from web
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