FASB Staff Position - Disclosures about Certain Financial Assets: An Amendment of FASB Statement No. 107
Thursday, January 15, 2009
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 FASB Staff Position No. FAS 107-a, Disclosures about Certain Financial Assets: An Amendment of FASB Statement No. 107 (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.