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

November 18, 2014

FASB Exposure Draft of Proposed Accounting Standards Update – Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement

November 08, 2014

FASB Exposure Draft of Proposed Accounting Standards Update – Practical Expedient Defined Benefit Plans

November 08, 2014

FASB Exposure Draft of Proposed Accounting Standards Update – Simplifying the Presentation of Debt Issuance Costs

October 08, 2014

IASB Discussion Paper – Accounting for Dynamic Risk Management: a Portfolio Approach to Macro Hedging

August 13, 2014

Proposed Accounting Update from the FASB – Elimination of Extraordinary Items

August 13, 2014

Proposed Accounting Update from the FASB – Inventory: Simplifying the Measurement of Inventory

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

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