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Proposals from the FASB's Private Company Council

Friday, August 23, 2013

The Financial Reporting Committee ("FRC") of IMA (The Institute of Management Accountants) submitted a letter to the Private Company Council (PCC) of the Financial Accounting Standards Board (FASB) to express views on their proposals for Accounting for Identifiable Intangible Assets in a Business Combination, Intangibles - Goodwill and Other and Accounting for Certain Receive - Variable, Pay - Fixed Interest Rate Swaps.

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