PAIB Committee Response to the Institute of Management Accountants Proposed Conceptual Framework for Managerial Costing

The PAIB Committee submitted this comment letter to the Institute of Management Accountants on its proposed Conceptual Framework for Managerial Costing. Recommendations include breaking up the document to address concerns regarding length, application of the principles to all organizations, conflicting definitions of accuracy, and a misrepresented diagram from the PAIB Committee's guidance on costing (Evaluating and Improving Costing in Organizations). The letter also includes an addendum of comments from a committee member in India with observations related to India, Pakistan, and Bangladesh.

PAIB Committee Response to the Institute of Management Accountants Proposed Conceptual Framework for Managerial Costing (PDF | 119K)
Date: Oct 01, 2012
Author: PAIB Committee

PAIBC-Comment-Letter-to-IMA-on-Managerial-Costing-Framework-October-2012-Addendum (PDF | 24K)
Date: Oct 01, 2012
Author: PAIB Committee member

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