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FASB Proposed Accounting Standards Update: Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities
December 11, 2012
The Financial Reporting Committee ("FRC") of the Institute of Management Accountants ("IMA") submitted a letter to the Financial Accounting Standards Board (FASB) to express views on its Proposed Accounting Standards Update on Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities.
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