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Proposed Accounting Standards Update - Balance Sheet (Topic 210): Offsetting

Friday, April 29, 2011

The Financial Reporting Committee (“FRC”) of the Institute of Management Accountants (“IMA”) is writing to Chairs of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) to express it views on a proposed accounting standards update related to the concept of offsetting that impacts reporting on a company's balance sheet.


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