Cost Accounting Standards Board Federal Register Notices

All of the documents on this page were created as PDFs
Click here for PDF assistance

Cost Accounting Standard 413 Pension Adjustments for Extraordinary Events
- 78 FR 40665, Notice of Fact-finding and Public Meetings for the Development of a Staff Discussion Paper (July 8, 2013) (5 pages, 244 kb)
Exemption from Cost Accounting Standards for Contracts and Subcontracts for the Acquisition of Commercial Items (i.e., (b)(6) commercial item exemption)
- 77 FR 69422, Proposed Rule (November 19, 2012) (5 pages, 146 kb)
Exemption from Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded Without Submission of Certified Cost or Pricing Data (i.e., (b)(15) FFP exemption)
- 76 FR 61660, Proposed Rule (October 5, 2011) (2 pages, 145 kb)
Change to the Cost Accounting Standards Applicability Threshold for the Inflation Adjustment to the Truth in Negotiations Act Threshold
- 76 FR 79545, Final Rule (December 22, 2011) (3 pages, 145 kb)
- 76 FR 40817, Interim Rule (July 12, 2011) (4 pages, 190 kb)
Exemption from Cost Accounting Standards for Contracts Executed and Performed Entirely Outside the United States, Its Territories, and Possessions (Section 823 of the National Defense Authorization Act for Fiscal Year 2009)
- 76 FR 49365, Final Rule (August 10, 2011) (4 pages, 189 kb)
- 75 FR 64684, Notice of Proposed Rule (October 20, 2010) (7 pages, 71 kb)
- 74 FR 18491, Notice of Request for Information (April 23, 2009) (2 pages, 57 kb)
Harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act of 2006
- 77 FR 43542 Technical Correcting Amendments to the Final Rule (July 25, 2012) (2 pages, 58 kb)
  - CAS 412 (52 pages, 294 kb)
  - CAS 413 (25 pages, 221 kb)
  - CAS 412 (Mark-up) (53 pages, 307 kb)
  - CAS 413 (Mark-up) (25 pages, 124 kb)
  - Frequently Asked Questions (18 pages, 909 kb)
- 76 FR 81296, Final Rule (December 27, 2011)
  - Federal Register Notice of Final Rule (30 pages, 263 kb)
- 75 FR 25982, Notice of Proposed Rulemaking (May 10, 2010)
  - Federal Register Notice (NPRM) (43 pages, 503 kb)
  - Proposed CAS 412 (61 pages, 449 kb)
  - Proposed CAS 413 (25 pages, 120 kb)
  - Proposed CAS 412 (Mark-up) (62 pages, 464 kb)
  - Proposed CAS 413 (Mark-up) (25 pages, 122 kb)
- 73 FR 72086, Extension of Public Comment Period for ANPRM Pension Harmonization (November 26, 2008) (2 pages, 56 kb)
- 73 FR 51261, Advance Notice of Proposed Rulemaking (September 2, 2008)
  - Federal Register Notice (3 pages, 61 kb)
  - CAS Pension Harmonization ANPRM (72 pages, 227 kb)
  - Proposed CAS 412 (26 pages, 99 kb)
  - Proposed CAS 413 (21 pages, 83 kb)
  - Proposed CAS 412 (Mark-up) (26 pages, 126 kb)
  - Proposed CAS 413 (Mark-up) (21 pages, 94 kb)
- 72 FR 36508, Staff Discussion Paper (July 3, 2007) (4 pages, 90 kb)
- CAS 403, Allocation of Home Office Expenses to Segments (Thresholds for Application of the Three Factor Formula)
  - 76 FR 53377, Notice of Discontinuation of Rulemaking (August 26, 2011) (2 pages, 182 kb)
  - 73 FR 8260, Staff Discussion Paper (February 13, 2008) (3 pages, 65 kb)
- CAS 416, Accounting for Insurance Costs – Catastrophic Insurance
  - 76 FR 53378, Notice of Discontinuation of Rulemaking (August 26, 2011) (2 pages, 178 kb)
  - 71 FR 4335, Staff Discussion Paper (January 26, 2006) (3 pages, 58 kb)

Revisit Exemption for Contracts Executed and Performed Outside of the United States, its Territories and Possessions
- 73 FR 8259, Notice of Discontinuation of Case (February 13, 2008) (2 pages, 58 kb)
- 70 FR 53977, Staff Discussion Paper (September 13, 2005) (3 pages, 82 kb)

Top of Page