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FASB’s Exposure Draft – Disclosure of Uncertainties about an Entity’s Going Concern Presumption
September 20, 2013
The Financial Reporting Committee (“FRC”) and Small Business Financial and Regulatory Affairs Committee (“SBFRC”) of IMA (Institute of Management Accountants) submitted a letter to the Financial Accounting Standards Board (FASB) to express views on their exposure draft about the Disclosure of Uncertainties about an Entity’s Going Concern Presumption.
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