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FASB Exposure Draft of Proposed Accounting Standards Update Practical Expedient Defined Benefit Plans

Saturday, November 8, 2014

The Financial Reporting Committee (FRC) of (Institute of Management Accountants) submitted a letter to the Financial Accounting Standards Board (FASB) to express views on their exposure draft on a proposed accounting standards update for a practical expedient for the measurement date of an employer’s defined benefit obligation and plan assets.

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