[11951]
June 15, 2000
TO: ACCOUNTING/TREASURERS COMMITTEE No. 24-00
INDEPENDENT ACCOUNTANTS ADVISORY COMMITTEE No. 4-00
RE: MEETING AGENDA - JUNE 29, 2000
______________________________________________________________________________
A draft agenda for the meeting of the Accounting/Treasurers Committee and the Independent
Accountants Advisory Group on June 29, 2000 is attached. The meeting will be held at the Hyatt
Regency Tech Center in Denver. The Hyatt Regency Tech Center is located at 7800 East Tufts
Avenue in Denver, Colorado. The meeting is scheduled to begin at 10:00 a.m. in the Chasm Creek
room. Lunch will be served and the meeting should end no later than 2:00 p.m. Please contact the
undersigned if there are any additional issues you would like to discuss at the meeting.
Gregory M. Smith
Director - Operations/
Compliance & Fund Accounting
Attachment
INVESTMENT COMPANY INSTITUTE
ACCOUNTING/TREASURERS COMMITTEE
June 29, 2000
AGENDA
I. Tax Items
1. IRS Reorganization
2. Industry Capitalization Issues
“B” Share Arrangements
Start-up Costs
3. After-tax Returns
4. Capital Gains Related Issues
Qualified 5 Year Gains
Redemptions-in-Kind
Equalization
Spin-offs
Other Proposals
5. Tax Treaty Reclaim Updates
II. Subcommittee Reports
1. Accounting Policy Subcommittee
a. Premium/Discount Amortization Paper
III. Investment Company Audit Guide
1. FASB Clearance
2. Scope SOP
3. Amendments to Partnerships SOP (SOP 95-2)
IV. Other Items
1. Portfolio Holdings Disclosure Requirements
2. Timing of Foreign Funds’ NAV Calculation
3. Pricing of Extended Hours Trades
4. XML Based Financial Reporting Language
5. FASB Preliminary Views on Fair Value
Next Meeting Date: December 7, 2000