Regulacje i polityka gospodarcza · 27/12/2011

US Government Publishes Revised Cost Accounting Standards for Pension Cost Measurement

The Office of Federal Procurement Policy and the Cost Accounting Standards Board are publishing a final rule to revise two cost accounting standards, harmonizing the measurement and period assignment of pension cost for government contracts, and aligning with the Pension Protection Act of 2006's minimum funding requirements for qualified defined benefit pension plans.