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EITF

90-5

Exchanges of Ownership Interests between Entities under Common Control

852 Reorganizations

10 Overall

EITF

96-19

Debtor's Accounting for a Modification or Exchange of Debt Instruments

470 Debt

50 Modification and Extinguishments

EITF

99-20

Recognition of Interest Income and Impairment on Purchased and Retained Interests in Securitized Financial Assets

325 Investments - Other

40 Beneficial Interests in Securitized Financial Assets

EITF

03-16

Accounting for Investments in Limited Liability Companies

323 Investments - Equity Method and Joint Ventures

30 Partnerships, Joint Ventures and Limited Liability Entities 60 Defined Benefit Plans - Other Postretirement

EITF

06-4

Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split- Dollar Life Insurance Arrangements

715 Compensation - Retirement Benefits

EITF

06-5

Accounting for Purchases of Life Insurance - Determining the Amount That Could Be Realized in Accordance with FASB TB 85-4

325 Investments - Other

30 Investments in Insurance Contracts

EITF

06-10

Accounting for Deferred Compensation and Postretirement Benefit Aspects of Collateral Assignment Split-Dollar Life Insurance Arrangements

715 Compensation - Retirement Benefits

60 Defined Benefit Plans - Other Postretirement

EITF

Topic D-46

Accounting for Limited Partnership Investments

323 Investments - Equity Method and Joint Ventures

EITF TB

Topic D-97 85-4

Push-Down Accounting

805 Business Combinations 325 Investments - Other

Accounting for Purchases of Life Insurance

INT

14

Reasonable Estimation of the Amount of a Loss

450 Contingencies

Codification Subtopic 15 Embedded Derivatives

30 Partnerships, Joint

Ventures and Limited Liability Entities 50 Related Issues

30 Investments in Insurance Contracts

20 Loss Contingencies

Codification Topic 815 Derivatives and Hedging

DIG

Pre-Codification Ref/Description

Issue B40

Application of Paragraph 13(b) to Securitized Interests in Prepayable Financial Assets

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