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Cost Accounting Standards Board Regulations as of January 1, 2007
Cost Accounting Standards Board Regulations as of January 1 2007 Author:CCH Editorial Cost Accounting Standards Board Regulations reproduces the nineteen standards included in Part 9903, Subchapter B of the Federal Acquisition Regulation. These standards apply to negotiated contracts issued by all agencies of the government, but do not apply to small business, sealed bid or commercial item contracts and subcontracts. The rules pr... more »ovide consistency in estimating, accumulating, allocating and reporting costs under negotiated government contracts and subcontracts (both defense and civilian) over $500,000.
Compliance or noncompliance has a direct bearing on a contractor's recovery of costs, making the book of great value to any entity involved in government contracts. Universities and colleges will also benefit-this volume includes the standards adopted by the CASB on November 8, 1994, applicable to educational institutions that receive negotiated contracts over $500,000.
Table of Contents
Topical Index
Sources
Part 9900 - Scope of Chapter Subchapter A - Administration
Part 9901 - Rules and Procedures
Part 9902 - [Reserved] Subchapter B - Procurement Practices and Cost Accounting Standards
Part 9903 - Contract Coverage
Part 9904 - Cost Accounting Standards
Part 9905 - Cost Accounting Standards for Educational Institutions« less