Federal cost accounting

  • What accounting standard does the federal government use?

    The officials were the Secretary of the Treasury, the Director of the Office of Management and Budget, and the Comptroller General of the United States.
    They created FASAB to develop accounting standards and principles for the United States Government.
    FASAB standards are GAAP for federal governmental entities only..

  • What is CAS and FAR?

    Understand the basic requirements of the federal acquisition regulations (FAR) and the Cost Accounting Standards (CAS) that every government contractor needs to know.
    We provide an overview of the FAR, the primary regulations, used by all agencies in their acquisition of supplies and services..

  • What is the difference between CAS and CASB?

    Established by Congress in 1970, the Cost Accounting Standards Board (CASB) was dissolved in 1980 but was permanently re-established in 1988.
    The Cost Accounting Standards (CAS) are a set of 19 standards and rules promulgated by the U.S. government to be used in establishing costs on negotiated procurements..

The Board has the exclusive authority to make, promulgate, and amend cost accounting standards and interpretations designed to achieve uniformity and 

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