We investigate the verification of Multi-agent Systemsagainst strategic properties expressed in Alternating-timeTemporal Logic under the assumptions of imperfect information and perfect recall. To this end, we develop a three-valuedsemantics for concurrent game structures upon which we define an abstraction method. We prove that concurrent gamestructures with imperfect information admit perfect information abstractions that preserve three-valued satisfaction. Further, we present a refinement procedure to deal with caseswhere the value of a specification is undefined. We illustratethe overall procedure in a variant of the Train Gate Controllerscenario under imperfect information and perfect recall.