Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance ...
The White House Office of Management and Budget’s (OMB’s) Cost Accounting Standards (CAS) Board last week announced one final rule and one proposed rule that would eliminate more than 60 requirements ...
Nearly a decade after issuing lease accounting standards in 2016, the FASB is finishing a formal review of the rules.
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