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FASB Exposure Draft: The Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No. 162

Friday, May 8, 2009

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, The Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No.162 (“the ED”), issued by the Financial Accounting Standards Board (“FASB”).


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