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FASB Amendment: "FAS 140 Accounting for Transfers of Financial Assets and FAS 133 Accounting for Derivative Instruments and Hedging Activities"

Monday, October 10, 2005

The Financial Reporting Committee (FRC) of the Institute of Management Accountants is writing to provide its views on the provide its views on the two Exposure Draft (“ED”) of proposed amendments to Statement of Financial Accounting Standards No. 140 Accounting for Transfers of Financial Assets (the “Statement”) and No. 133 Accounting for Derivative Instruments and Hedging Activities (“FAS 133”).


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