Cost Accounting Standards (CAS) are Federally-mandated accounting standards intended to increase the uniformity and consistency of cost accounting practices among educational institutions. For more ...

The federal regulations referenced in this document are contained in Office of Management and Budget (OMB) Uniform Guidance and in the Cost Accounting Standards as published in the Federal Register by ...

Reviewed by Chip Stapleton Fact checked by Suzanne Kvilhaug Despite major efforts by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), ...

“Cost Principles for Educational Institutions”, and in the Cost Accounting Standards as published in the Federal Register by the Cost Accounting Standards Board and subsequently incorporated into A-21 ...