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Cost Accounting Standards Board
Federal Register Notices

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• Advance Notice of Proposed Rulemaking – Harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act of 2006 (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)
  
  
• Federal Register Notice, Cost Accounting Standards Board:  Staff Discussion Paper – Cost Accounting Standard 403, Allocation of Home Office Expenses to Segments (thresholds for application of the three factor formula) (February 13, 2008) (3 pages, 65 kb)
  
  
• Federal Register Notice, Cost Accounting Standards: Staff Discussion Paper-Harmonization of Cost Accounting Standards 412 and 413 with the Pension Protection Act of 2006 (July 3, 2007) (4 pages, 90 kb)