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FASB Emerging Issues Task Force (EITF) Issues: Revenue Arrangements with Multiple Deliverables and Applicability of AICPA Statement of Position to Certain Arrangements That Include Software Elements

Friday, August 14, 2009

The Financial Reporting Committee ("FRC") of the Institute of Management Accountants ("IMA") is writing to provide its views on Draft Abstract EITF Issue No. 08-1, Revenue Arrangements with Multiple Deliverables and EITF Issue No. 09-3, Applicability of AICPA Statement of Position 97-2 to Certain Arrangements That Include Software Elements. The FRC is comprised of representatives from preparers of financial statements of the largest companies in the world, the largest accounting firms in the world, valuation experts, accounting consultants as well as academics. The FRC reviews and responds to research studies, statements, pronouncements, pending legislation, proposals, and other documents issued by domestic and international agencies and organizations.


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