About IMA®

Small Business Financial and Regulatory Affairs Committee

IMA's Small Business Financial and Regulatory Affairs Committee (SBFRC) addresses issues that impact small and medium-sized organizations.

On behalf of IMA's members and all accounting professionals working within these organizations, SBFRC engages and suggests solutions to standard-setters and regulatory agencies such as the Financial Accounting Standards Board, Securities and Exchange Commission, International Accounting Standards Board, Small Business Administration, American Banking Association, Internal Revenue Service and others.

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

Comment Letters and Related Documents

June 30, 2014

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

April 18, 2014

FASB/IASB Lease Accounting Project

November 12, 2013

Proposed Auditing Standards from the PCAOB – Auditor's Report

September 20, 2013

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

September 16, 2013

FASB Proposed Accounting Update on Leases

August 23, 2013

Proposal from the FASB's Private Company Council - Accounting for Certain Receive - Variable, Pay - Fixed Interest Rate Swaps

August 23, 2013

Proposal from the FASB's Private Company Council - Intangibles - Goodwill and Other

August 23, 2013

Proposal from the FASB's Private Company Council - Accounting for Identifiable Intangible Assets in a Business Combination

June 19, 2013

FASB and the Private Company Council’s Private Company Decision Making Framework

March 05, 2013

IRS' Proposal for an Additional Medicare Tax

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