Accounting for Government Contracts--Cost Accounting Standards

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LexisNexis, Aug 24, 2016 - Law - 1430 pages
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Comprehensive and detailed analysis for implementing, complying and keeping current with Cost Accounting Standards for federal government procurement contracts.

•   Applicability of standards and regulations to contractors and contracts
•   Explanation of procedures involved in preparing cost impact proposals and making contract price adjustments
•   Comprehensive analysis and commentary on each standard along with dozens of detailed examples
•   Discussion of the Federal Acquisition Regulation and significant regulatory issues that affect Cost Accounting Standards

 

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Contents

Development and Effect of Cost Accounting Standards
Preface
Contract Administration and Appeals
promulgated by the Cost Accounting Standards Board have
Applicability of CASB Standards Rules and Regulations
CAS Contract Clauses and Compliance
Change to a Cost Accounting Practice
Disclosure Statement
Cost Impact Proposals and Contract Price Adjustments
Materiality
Special Allocation Methodologies
CAS 401Consistency in Estimating Accumulating
CAS 404Capitalization of Tangible Assets
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