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FASB Exposure Draft: “Accounting for Hedging Activities”

Thursday, August 14, 2008

The Financial Reporting Committee (“FRC”) of the Institute of Management Accountants (IMA) appreciates the opportunity to provide its views on the Exposure Draft of Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities—an amendment of FASB Statement No. 133 (the “Exposure Draft”). FRC is the financial reporting technical committee of the IMA. 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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