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Proposed Accounting Standards Update on Financial Instruments and Derivatives/Hedging Activities

Monday, October 4, 2010

Financial Instruments (Topic 825) and Derivatives and Hedging (Topic 815), Accounting for Financial Instruments and Revisions to the Accounting for Derivatives and Hedging Activities (the “proposed ASU”)

The Financial Reporting Committee (“FRC”) of the Institute of Management Accountants (“IMA”) is writing to express its views on the FASB’s Proposed Accounting Standards Update on Financial Instruments and Derivatives/Hedging Activities.

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