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ARIZONA STATE UNIVERSITY Cost Accounting Standards Board Disclosure Statement Form DS2Amended Statement, Revision #5 Effective July 1, 20FORM APPROVED OMB NUMBER 03480055COST ACCOUNTING STANDARDS

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What is cost accounting standards board?

The Cost Accounting Standards Board (CASB) is a U.S. government body responsible for promulgating and maintaining cost accounting standards and principles applicable to contracts with the U.S. federal government.

Who is required to file cost accounting standards board?

Contractors and subcontractors who have contracts with the U.S. federal government and meet certain threshold requirements are required to comply with the Cost Accounting Standards (CAS) and file the necessary reports with the CASB.

How to fill out cost accounting standards board?

To fill out the Cost Accounting Standards Board (CASB) requirements, contractors and subcontractors must follow the guidelines and reporting instructions specified in the CAS regulations. They must maintain accurate and consistent cost accounting practices and records, and submit the required reports and disclosures to the CASB.

What is the purpose of cost accounting standards board?

The primary purpose of the Cost Accounting Standards Board (CASB) is to ensure uniformity and consistency in the costing practices of contracts with the U.S. federal government. It aims to provide reliable cost information, prevent cost misallocation, and promote transparency and fairness in government contracting.

What information must be reported on cost accounting standards board?

Contractors and subcontractors filing with the Cost Accounting Standards Board (CASB) are required to report various cost accounting information, such as direct costs, indirect costs, allocation methods, cost accounting practices, changes in cost accounting practices, and other related financial data as specified by the CAS regulations.

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