Mar 14, 2014
From the Financial Reporting Network
This edition of Defining Issues reports that the FASB’s Emerging Issues Task Force (EITF) discussed four issues at its March 13, 2014, meeting. It reached one final consensus on Issue No. 13-D, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period, and one consensus-for-exposure on Issue No. 12-F, Recognition of New Accounting Basis (Pushdown) in Certain Circumstances.