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EITF reaches final consensuses on two topics

RFP
Contents
EITF meeting held on June 18
     SEC staff announcement
     Final consensuses
          Issue 15-A: “Application of the Normal Purchases and Normal Sales Scope Exception to Certain Electricity Contracts           within Nodal Energy Markets”
          Issue 15-C: “Employee Benefit Plan Simplifications”
     Consensuses-for-exposure
          Issue 15-D: “Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships”
          Issue 15-E: “Contingent Put and Call Options in Debt Instruments”
     Other issue discussed
          Issue 15-F: “Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments”
AICPA proposes amendments to Trust Services Principles and criteria
Comment letter issued

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