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Proposal from the FASB's Private Company Council - Accounting for Certain Receive - Variable, Pay - Fixed Interest Rate Swaps
August 23, 2013
The Small Business Financial and Regulatory Affairs Committee ("SBFRC") of IMA (The Institute of Management Accountants) submitted a letter to the Private Company Council (PCC) of the Financial Accounting Standards Board (FASB) to express views on their proposal for Accounting for Certain Receive - Variable, Pay - Fixed Interest Rate Swaps.
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