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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, Market Advocacy
lmills@imanet.org
201-474-1645

Financial Reporting Committee (FRC) Letters

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

September 12, 2013

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

August 23, 2013

Proposals from the FASB's Private Company Council

May 31, 2013

FASB's Proposed Accounting Standard Update on Financial Instruments - Credit Losses

May 21, 2013

FASB's Proposed Accounting Standard Update on Discontinued Operations

May 15, 2013

FASB's Exposure Draft on Financial Instruments - Recognition and Measurement

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