consensus

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The following consensuses were reached regarding investments accounted for under SOP 78-9 (either cost or equity method):
They should be disclosed only if the, activities of the acquired company that will not be continued are significant to the combined company's revenues or operating results or if the costs recognized under the consensuses as of the consummation date are material to the combined company.
By recognition of the effect in the periods in which they would have been recognized under the seller's application of the consensuses in Issue 89-5 before September 21, 1994.
The EITF observed that these consensuses do not address either the disposal of a business segment accounted for under APB Opinion no.
Consensus reached on issue (1) 1/20/94; consensuses reached on issues (2) and (3) 3/24/94
The consensuses reached were limited to RRCs that qualify for reinsurance accounting.
Because of the long-term nature of these contracts, the E ITF had to decide whether these consensuses would be applicable to existing contracts or only to new contracts.
This month's column lists 1991 and 1992 FASB EITF consensuses adopted from July 11, 1991, through May 21, 1992 (see the side bar on page 104).
The E ITF also noted these disclosure requirements apply to options accounted for under the consensuses reached in Issue no.
The Securities and Exchange Commission requires public companies to comply with EITF consensuses.
If adoption of the consensuses materially affects comparability, the nature and effect of adoption (including a quantification of the effects, if practicable) also should be disclosed in the notes to the financial statements.
The consensuses apply regardless of how the convertible preferred stock is classified on the balance sheet.