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FASB Exposure Draft of the Proposed Accounting Standards Update – Distinguishing Liabilities from Equity

Tuesday, February 7, 2017

The Financial Reporting Committee (“FRC”) of the Institute of Management Accountants (“IMA”) submitted a letter to provide feedback to the Financial Accounting Standards Board (FASB) for their proposed accounting standards update on distinguishing liabilities from equity, which addresses issues related to financial instruments.

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