Regulacje i polityka gospodarcza · 01/09/2026

Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 407 Use of Standard Costs for Direct Material and Direct Labor

The Office of Management and Budget (OMB) and the Cost Accounting Standards Board (CASB) are rescinding Cost Accounting Standard (CAS) 407 to align it with Generally Accepted Accounting Principles (GAAP).