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SEC Proposed Rule: “Foreign Private Issuers’ use of IFRS”

Friday, September 21, 2007

The Financial Reporting Committee (“the Committee” or “the FRC”) of the Institute of Management Accountants (IMA) appreciates the opportunity to provide its view on the Proposed Rule. FRC is the financial reporting technical committee of the Institute of Management Accountants. The Committee is comprised of representatives from the largest accounting firms in the world, valuation experts, preparers of financial statements from some of the largest companies in the world, accounting consultants as well as academics. The Committee reviews and responds to research studies, statements, pronouncements, pending legislation, proposals and other documents issued by domestic and international agencies and organizations.


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