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March EITF meeting

The EITF met on March 11 to discuss two issues: Issue 19-B, Revenue Recognition—Contract Modifications of Licenses of Intellectual Property, and Issue 19-C, Issuer’s Accounting for Certain Modifications of Freestanding Equity Classified Forwards and Options. The EITF referred Issue 19-B to the FASB for further consideration, possibly as part of its post implementation review of ASC 606, and reached a final consensus on Issue 19-C to limit the scope of the amendments to the issuer’s accounting for modifications of freestanding equity-classified written call options that remain equity classified after modification.

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