About IMA®

Financial Reporting Committee 

IMA's Financial Reporting Committee (FRC) respresents IMA members to standard-setting bodies.

FRC comments on proposed standards of the Financial Accounting Standards Board, Governmental Accounting Standards Board, American Institute of Certified Public Accountants, International Accounting Standards Committee, International Federation of Accountants, and the U.S. Securities and Exchange Commission. FRC proactively brings relevant issues to the attention of these organizations and suggests solutions on behalf of IMA's members and the profession at large.

For inquiries about the Financial Reporting Committee, please contact:
Linda Devonish - Mills, CMA,CPA
Director, Technical Activities
lmills@imanet.org
+1 (201) 474-1645

Financial Reporting Committee (FRC) Letters

July 15, 2014

SEC Disclosure Effectiveness Project

July 07, 2014

IASB's Exposure Draft - Disclosure Initiative, Proposed Amendments to IAS #1

June 30, 2014

FASB's Exposure Draft - Conceptual Framework for Financial Reporting, Chapter 8: Notes to Financial Reporting

May 27, 2014

FASB's Simplification Initiative

April 18, 2014

FASB/IASB Lease Accounting Project

November 12, 2013

Proposed Auditing Standards from the PCAOB – Auditor's Report

October 04, 2013

Proposed Accounting Update from the FASB – Insurance Contracts

September 20, 2013

FASB’s Exposure Draft – Disclosure of Uncertainties about an Entity’s Going Concern Presumption

September 18, 2013

FASB’s Exposure Draft – Definition of a Public Business Entity

September 16, 2013

FASB Proposed Accounting Update on Leases

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