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  2. Cost Accounting Standards - Wikipedia

    en.wikipedia.org/wiki/Cost_Accounting_Standards

    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.

  3. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...

  4. Federal Acquisition Regulation - Wikipedia

    en.wikipedia.org/wiki/Federal_Acquisition_Regulation

    Contractors may, therefore, use IRAD as a strategic tool to generate valuable technical knowledge while maintaining proprietary control. Cost principles are generally read in conjunction with Cost Accounting Standard (CAS) 420. [35] However, balancing the interests of the government and contractors in the context of IRAD has proven challenging.

  5. Certified General Accountants Association of Canada

    en.wikipedia.org/wiki/Certified_General...

    2013 Unifying the accounting profession: CGA-Canada entered into an Integration Agreement with CPA Canada, the body responsible for the new national designation Chartered Professional Accountant. 2014 Unification completes in October 2014. Historically Quebec and Ontario only allowed CAs to audit public companies. In 2004, the Ontario ...

  6. Standard cost accounting - Wikipedia

    en.wikipedia.org/wiki/Standard_cost_accounting

    An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...

  7. List of FASB pronouncements - Wikipedia

    en.wikipedia.org/wiki/List_of_FASB_pronouncements

    This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...

  8. Dying To Be Free - The Huffington Post

    projects.huffingtonpost.com/dying-to-be-free...

    The last image we have of Patrick Cagey is of his first moments as a free man. He has just walked out of a 30-day drug treatment center in Georgetown, Kentucky, dressed in gym clothes and carrying a Nike duffel bag.

  9. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    The Codification is effective for interim and annual periods ending after September 15, 2009. All existing accounting standards documents are superseded as described in FASB Statement No. 168, The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles.

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