About IMA®

Proposed Accounting Update from the FASB’s Private Company Council – Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements

September 12, 2013

The Financial Reporting Committee (“FRC”) of IMA (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 proposed accounting standard update on Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements.


Click here to download the PDF.

Facebook Twitter DZone It! Digg It! StumbleUpon Del.icio.us NewsVine Reddit Blinklist Add diigo bookmark

Back


© 1997–2014, Institute of Management Accountants, Inc.   10 Paragon Drive, Suite 1, Montvale, NJ 07645-1760   (800) 638-4427 or +1 (201) 573-9000 

Site Map  |  Site Help and FAQ  |  IMA Policies