SEC Issue to Address
| Priority (By SEC)
| Where Found ) |
EITF Status
|
Advertising
barter transactions |
Level 1 |
Issue 99-17 |
Consensus* |
Gross vs. net revenue and display cost
| Level 1
| Issue 99-19 |
Consensus* |
Accounting for the costs of
developing a Web site |
Level 1 |
Issue 00-2 and 00-20 | Consensus* on 00-2, 00-20
(content) to be discussed further |
Accounting for shipping and
handling revenues and costs |
Level 2 |
Issue 00-10 |
Consensus* |
Accounting for the costs of computer
files that are essentially films, music or other
content | Level 2
| To be discussed
| May
ultimately be addressed in Issue no. 00-20 (below)
|
Application of SOP 97-2 to arrangements that
include the right to use software stored on
another entitys hardware |
Level 2 |
Issue 00-3 |
Consensus* |
Accounting for point and other
loyalty programs |
Level 2 | Issue
00-22 |
Discussed, but no consensus. Further discussion
expected |
Accounting by the holder of an instrument
(not defined as derivative instrument) with
conversion or terms that are variable based on
exercisability upon future events |
Level 2 |
Issue 00-8 | Consensus* |
Accounting for coupons,
rebates and discounts |
Level 2 |
Issue 00-14 |
Consensus* |
Accounting for service outages
| Level 2
| Classification addressed
indirectly in 00-14 | Consensus* |
Accounting for advertising
or other arrangements where the service provider
guarantees a specified amount of activity
| Level 3
| To be discussed |
Appears to be addressed in
SAB 101, related Q&A, and 00-22
|
Accounting for
front-end and back-end fees |
FEpotential SEC staff announcement
BELevel 3 | To be
discussed |
Appears to be addressed in SAB 101,
related Q&A, and 00-21 |
Income statement classification
of rebates and other discounts |
Potential SEC staff announcement
| Issue 00-14
|
Consensus* |
Accounting for free or heavily discounted
products | Potential
SEC staff announcement |
Issue 00-14 | Consensus* |
Accounting for access,
maintenance and publication fees |
Potential SEC staff announcement
| To be discussed
| Appears
to be addressed in SAB 101, related Q&A, and
00-21 |
Statement 131 disclosures about Internet
portion of a companys business |
No level assigned |
Removed from agenda |
N/A |
*When consensus
is reached it becomes a GAAP requirement.
|