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FASB Exposure Draft of Private Company Councils Proposed Accounting Standards Update Effective Date and Transition Guidance for Intangibles Goodwill and Other Business Combinations Consolidation and Derivatives and Hedging

Monday, November 16, 2015

The Small Business Financial and Regulatory Affairs Committee (SBFRC) of IMA (Institute of Management Accountants) submitted a letter to provide feedback to the Financial Accounting Standards Board (FASB) for their Private Company Council’s proposed accounting standards update related to an effective date and transition guidance for intangibles – goodwill and other, business combinations, consolidation and derivatives and hedging.

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