Federal Register: final rule

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

Federal Register published "Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 407 Use of Standard Costs for Direct Material and Direct Labor" on 2026-09-01. First seen on Kresmion 2026-10-26 18:24 UTC.

As of 2026-09-01. Source: www.federalregister.gov. Method and limitations.

The record

Publisher: Federal Register
Agency: Management and Budget Office; Federal Procurement Policy Office
Source: Federal Register
Kind: Federal Register: final rule
Jurisdiction: United States
Topics: Executive actions
Importance: Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
Published (source time): 2026-09-01 (the source gives a date only)
First seen on Kresmion: 2026-10-26 18:24 UTC

The original

Open the original on www.federalregister.gov

PDF (Federal Register)

Source: Federal Register (federalregister.gov). U.S. government work, public domain.

The publisher's summary

The Office of Management and Budget (OMB), Cost Accounting Standards Board (the Board), is publishing a final rule rescinding Cost Accounting Standard (CAS) 407 to conform it with Generally Accepted Accounting Principles (GAAP). One definition is transferred to a different location within chapter 99 of title 48, Code of Federal Regulations. This final rule follows issuance of a Notice of Proposed Rulemaking (NPRM) (91 FR 13562).

The publisher's words, as published.

Federal Register document

Document number: 2026-17903
Document type: Rule
Status: Published

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Upstream: Federal Register

Kresmion, "Conformance of Cost Accounting Standards to Generally Accepted Accounting Principles for CAS 407 Use of Standard Costs for Direct Material and Direct Labor", data as of 2026-09-01, https://kresmion.com/record/3320. Upstream data: Federal Register.

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