Search results
Results From The WOW.Com Content Network
Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied primarily to the larger ones.
In other words, FAR Part 12 was intended to increase the number of competitors available to the US Government by jettisoning all of the unique requirements, including cost accounting systems, which are forced upon Federal contractors by acquisition processes such as FAR Parts 14, [clarification needed] 15, 36 etc.; instead, the Federal ...
Cost accounting is defined by the Institute of ... the requirements and procedures of the federal Cost Accounting Standards. ... where a government agency requests a ...
The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP.
At the federal level, the Federal Accounting Standards Advisory Board (FASAB) sets forth the accounting standards to follow. Similarly, there is the Governmental Accounting Standards Board (GASB) for state and local level government.
Governmental Accounting Standards Board (GASB). Created in 1984, the GASB addresses state and local government reporting issues. Its structure is similar to that of the FASB's, and the FASB and GASB are located together and share resources. Federal Accounting Standards Advisory Board (FASAB). Created in 1990, the FASAB addresses federal ...
Chapter 15 — Cost Accounting Standards; Chapter 17 — Agency Responsibilities and Procedures; Chapter 19 — Simplified Acquisition Procedures; Chapter 21 — Restrictions on Obtaining and Disclosing Certain Information; Chapter 23 — Miscellaneous; Subdivision C — Procurement Chapter 31 — General; Chapter 33 — Planning and Solicitation
Pages in category "Government audit" The following 85 pages are in this category, out of 85 total. ... Cost Accounting Standards; Court of Accounts (Moldova)