Accounting for Government Contracts--Cost Accounting Standards

Przednia okładka
LexisNexis, 5 cze 2020 - 1430
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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Spis treści

Cover
xviii
g Exemption
xx
Applicability of CASB Standards Rules and Regulations
xcviii
CAS Contract Clauses and Compliance
xcviii
Change to a Cost Accounting Practice
cxxix
f Change in Ownership
vi
f Where to File
xxv
1 CAS Applicability Thresholds Increased
1
Special Allocation Methodologies
8
CAS 401Consistency in Estimating Accumulating and Reporting
8
Under CAS 401
46
CAS 403Allocation of Home Office Expenses to Segments
53
03A Use of Statistical Sampling to Identify Unallowable Costs
146
6 Management Fees and Other Approaches
6
Contract Administration and Appeals
2
6 Required Number of Expense Groupings
6

4 Reduce the GA Pool
3
5 FlowDown if Not Required
5
Cost Impact Proposals and Contract Price Adjustments
8
Materiality
8
5 Independent Research and Development and Bid and Proposal Costs
5
CAS406Cost Accounting Period
26
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