We investigate the verification of Multi-agent Systems against strategic properties expressed in Alternating-time Temporal Logic under the assumptions of imperfect information and perfect recall. To this end, we develop a three-valued semantics for concurrent game structures upon which we define an abstraction method. We prove that concurrent game structures with imperfect information admit perfect information abstractions that preserve three-valued satisfaction. Further, we present a refinement procedure to deal with cases where the value of a specification is undefined. We illustrate the overall procedure in a variant of the Train Gate Controller scenario under imperfect information and perfect recall.