The International Federation of Accountants has released a set of principles with the goal of widening access to the ...

The White House Office of Management and Budget’s (OMB’s) Cost Accounting Standards (CAS) Board last week announced one final rule and one proposed rule that would eliminate more than 60 requirements ...

Washington, D.C. – Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office of Federal Procurement, published two proposed rules to eliminate more than ...

Kevin Stocklin is a reporter on business and politics, and an award-winning writer/producer of documentary films. His work has been published in The Epoch Times, The Federalist, The Daily Signal and ...

This article provides an expert-level, practitioner-focused exposition on accounting for investments as addressed under Accounting Standard (AS) 13 ‘Accounting for Investments’ and the corresponding ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance ...

According to Adhishthana Principles, a stock typically breaks out of its Cakra formation in Phase 9 and enters a strong upward move. This rally initiates the Himalayan Formation — a mountain-like ...

To determine the value of ending inventory and, ultimately, margins, many retailers have stuck with an accounting practice known as the retail inventory method — in some cases for more than 100 years ...

This site displays a prototype of a “Web 2.0” version of the daily Federal Register. It is not an official legal edition of the Federal Register, and does not replace the official print version or the ...

As calls for culture change have become commonplace in U.S. society, many blame culture for today’s ills: The world is changing too quickly because of technology, global crises, and generational ...

Objectives Progress towards universal health coverage (UHC) requires evidence-based policy including good quality cost data systems. Establishing these systems can be complex, resource-intensive and ...

In accounting, a principles-based on approach is the most popular accounting method globally because it is usually better to adjust accounting principles to a company's transactions, rather than ...