Government Accounting Library Service - LexisNexis Folio
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Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
• The applicability of the FAR and the relationship between theFAR and Cost Accounting Standards• FAR cost principles, along with dozens of examples, flowcharts, tables, and illustrations• Terminations, changes and delays, and government contract taxation and financial reporting
Covers virtually every aspect of accounting and financial reporting for state and local governments, as well as federal government programs. Expert analysis, clear text, and hundreds of practical work aids illustrate the maze of pronouncements from the AICPA, GASB, FASB, NCGA, GAO, and OMB, covering a broad range of government accounting topics:
This treatise is intended to guide those professionals involved in contract administrations in both private industry and government procurement circles. The comprehensive coverage in the treatise provides the theoretical and conceptual bases for each standard. The discussion in this treatise draws heavily upon Cost Accounting Standards Board (CASB) documents; the Defense Contract Audit Manual, boards of contract appeals cases, court cases, and presentations by government procurement officials, CPA firms and contractors. The volume is divided essentially into two parts. The first nine chapters introduce the general background and conceptual underpinnings of the Cost Accounting Standards, discuss various aspects of contract administration under CASB regulations, detail the applicability of the standards and regulations to contractors and to contracts, and outline the procedures involved in preparing cost impact proposals for changes in cost accounting practice and in making contract price adjustments. The remaining 20 chapters discuss each standard in detail, with extensive cross-referencing to important interrelationships among the standards.
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