File: 12-100-42

Scope and Content

Contains 7 letters from the American Financial Accounting Standards Board [FASB] secretariat to the Emerging Issues Task Force [EITF], containing agenda, minutes, and issue summary packages. Also contains: an FASB "Invitation to Comment" on "Financial Reporting by Private and Small Public Companies", 20 Nov 1981; and a discussion memorandum on the "Criteria for Determining Materiality", 21 Mar 1975.

Access Information

Access conditions apply; part of file closed to public inspection.