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The Cost Accounting Standards were designed to promote uniform and consistent methods of accounting practices for contractors. We will explain to which contracts and contractors the Standards are applicable and analyze on the current proposed exemptions to the Standards. We will discuss the requirements of all 19 Standards, the differences in accounting as compared to GAAP and IFRS and methods of structuring your accounting system for compliance. Finally, we will cover the administrative requirements including Preparation of the Disclosure Statement and post award contract adjustments sue to changes in accounting practices.
Learning Objectives
- Identify when the Standards are applicable and when a Disclosure Statement is required
- Distinguish the difference between “modified” and “full” CAS coverage and to which contracts and subcontracts the Standards apply
- Recognize the fundamental requirements and techiniques of application for the Standards
- Assess accounting system designes for compliance with the Standards
- Appraise administrative requirements for changes to accounting practices and fundamentals of the General Dollar Magnitude and Detailed Cost Impact
