Bangladesh cost accounting standards volume 3

  • How many cost accounting standards are there?

    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 consists of nineteen standards numbered 401 to 420 (CAS 419 is reserved.
    They cover a variety of costs such as depreciation, pension plans, personal compensation, indirect costs, etc.
  • Under the Chairmanship of various Chairmen, it has covered a lot of distance and some of the major achievements are given below; Major announcements by the Board: Issued 24 Cost Accounting Standards; Issued Generally Accepted Cost Accounting Principles (GACAP);

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