FASB Staff Position: Interim Disclosures about Fair Value of Financial Instruments
Tuesday, March 3, 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-b and APB 28-a, Interim Disclosures about Fair Value of Financial Instruments (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.