ERIC Number: EJ505315
Record Type: Journal
Publication Date: 1995
Cost Accounting Standards: Determining an Institution's Disclosure Requirements.
Bruce, Janet D.
Business Officer, v28 n11 p57-60 May 1995
This article discusses the implications of recently adopted U.S. Cost Accounting Standards (CAS) that apply to educational institutions that contract with or receive grants from the federal government. It focuses on the disclosure requirements that colleges and universities must follow to comply with CAS. (MDM)
Descriptors: Accounting, Colleges, Compliance (Legal), Contracts, Disclosure, Federal Aid, Federal Regulation, Government School Relationship, Grants, Higher Education, Institutional Role, Standards, Universities
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Guides - Non-Classroom; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: N/A