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政府契約会計:原価計算基準

Accounting for Government Contracts: Cost Accounting Standards

Darrell J. Oyer

1 vol. Looseleaf. 1981 to date.(追録年1回)

Matthew Bender. ISBN: 9780820510248

¥129,045

在庫あり

原価計算基準審議会(CASB)の規則による、連邦政府調達契約の原価計算基準を詳細に分析。

【本書の内容】

1 原価計算基準の基本的概念、CASB規則に基づく契約管理の問題、契約当事者と契約に対する基準および規則の適用可能性などを分析。原価計算方法の変更に対するコスト・インパクト・プロポーザルの設定と契約価格調整に含まれる手続等を解説。

2 後半では各基準(CAS 401-420)を詳細に解説。

3 巻末の付録では、開示報告書のモデルと会計変更の影響をシミュレートする会計モデルを収録。

【Table of Contents】

1. Development and Effect of Cost Accounting Standards

2. Contract Administration and Appeals

3. Applicability of CASB Standards, Rules, and Regulations

4. CAS Contract Clauses and Compliance

5. Change to a Cost Accounting Practice

6. Disclosure Statement

7. Cost Impact Proposals and Contract Price Adjustments

8. Materiality

9. Special Allocation Methodologies

10. CAS 401 - Consistency in Estimating, Accumulating, and Reporting Costs

11. CAS 402 - Consistency in Allocating Costs Incurred for the Same Purpose

12. CAS 403 - Allocation of Home Office Expenses to Segments

13. CAS 404 - Capitalization of Tangible Assets

14. CAS 405 - Accounting for Unallowable Costs

15. CAS 406 - Cost Accounting Period

16. CAS 407 - Use of Standard Costs for Direct Material and Direct Labor

17. CAS 408 - Accounting for Costs of Compensated Personal Absence

18. CAS 409 - Depreciation of Tangible Capital Assets

19. CAS 410 - Allocation of Business Unit General and Administrative Expenses to Final Cost Objectives

20. CAS 411 - Accounting for Acquisition Costs of Material

21. CAS 412 - Composition and Measurement of Pension Cost

22. CAS 413 - Adjustment and Allocation of Pension Cost

23. CAS 414 - Cost of Money as an Element of the Cost of Facilities Capital

24. CAS 415 - Accounting for the Cost of Deferred Compensation

25. CAS 416 - Accounting for Insurance Costs

26. CAS 417 - Cost of Money as an Element of the Cost of Capital Assets Under Construction

27. CAS 418 - Allocation of Direct and Indirect Costs

28. CAS 420 - Accounting for Independent Research and Development Costs and Bid and Proposal Costs

29. Significant Regulatory Issues That Affect Cost Accounting Standards

Appendix I. Model Disclosure Statement

Appendix II. CAS Definition Cross-Reference

Appendix III. CAS Working Group Papers