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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Cost Accounting Standards ： ウィキペディア英語版 Cost Accounting Standards Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applies primarily to the larger ones. ==History== In 1970, Congress established the original Cost Accounting Standards Board (CASB) to 1) promulgate cost accounting standards designed to achieve uniformity and consistency in the cost accounting principles followed by defense contractors and subcontractors in excess of $100,000 and 2) establish regulations to require defense contractors and subcontractors, as a condition of contracting, to disclose in writing their cost accounting practices, to follow the disclosed practices consistently and to comply with promulgated cost accounting standards. After adopting 19 standards, the original CASB was dissolved on September 30, 1980; the standards, though, remained active. However, CASB was revived in 1988 within the Office of Federal Procurement Policy (OFPP). The current CASB consists of five members: the OFPP Administrator (who serves as Chairman) and one member from the United States Department of Defense (this position is held by the Director of the Defense Contract Audit Agency), the General Services Administration, industry, and the private sector.〔Rayburn, Frank R. "(Cost Accounting Standards Board )1970-1980-; 1988-) )." In ''History of Accounting: An International Encyclopedia,'' edited by Michael Chatfield and Richard Vangermeersch. New York: Galrnad publishing, 1996. Pp. 178-180.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Cost Accounting Standards」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.