Regulacje i polityka gospodarcza · 20/12/1996

Federal Acquisition Regulation to Clarify Loss Allowability for Impaired Assets

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed on a final rule to amend the Federal Acquisition Regulation, clarifying the cost allowability rules for recognizing losses when writing down impaired assets for financial reporting purposes. This rule was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993.