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Supplementary Document, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities - Impairment

April 08, 2011

The Financial Reporting Committee (“FRC”) of the Institute of Management Accountants (“IMA”) is writing to chairman of the Financial Accounting Standards Board and the International Accounting Standards Board to express their views about the Boards’ supplementary document on impairment.