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FASB Exposure Draft: "Conceptual Framework for Financial Reporting"

Monday, September 29, 2008

The Small Business Financial and Regulatory Affairs Committee (“the Committee”) of the Institute of Management Accountants (“IMA”) appreciates the opportunity to comment on the Exposure Draft, Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information (“ED”), issued by the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board (“IASB”; together with the FASB, “the Boards”).

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