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VADEMÉCUM

Ven conmigo

43

El CAS 403 sobre ingresos operativos, en la reunión se informó sobre 3 comentarios sobre un documento de discusión al respecto los cuales desencadenaron en una discusión sobre dicho estándar.

Cálculos del impacto en costos de un cambio en las prácticas contables. Sobre este tema se presentó un documento al cual se hicieron algunos comentarios y aportes.

CAS 403, Operating Revenue Threshold

Mr. Wong briefed the Board on the three public comments received in response to the Staff Discussion Paper (SDP) published in the Federal Register on February 13, 2008 (73 FR 8260).  All the public comments supported a revision to the operating revenue threshold.  The Staff will work on this project subject to other workload requirements with a higher priority.

Computing the Cost Impact of a Change in Accounting Practice

Mr. Wong briefed the Board on the working drafts for the SDP being prepared by the Working Group.  After some discussion, the Board provided comments and input on the approach taken by, and the scope of, the SDP working drafts.  The Board directed the Working Group to incorporate its inputs and provide a draft.  The draft SDP is due to the Board in 60 days.

http://www.whitehouse.gov/omb/procurement/casb/minutes/casb_53.html

El pasado 30 de septiembre del 2008 se reunió el CASB (Cost Accounting Standards Board)y dentro de la agenda se discutió el documento relacionado con el impacto en costo de un cambio en las prácticas de contabilidad de costos.

The Cost Impact of a Change in Cost Accounting Practices

Mr. Wong briefed the Board on the draft Staff Discussion Paper (SDP) prepared by the Working Group (WG). The Board was complementary of the efforts of the WG, the details in, and the scope of, the draft SDP. During a lengthy discussion of the draft SDP, the Board provided comments and input on the approach taken by, and the scope of, the draft SDP. The Board directed the WG to revise the draft SDP considering the Board’s comments and inputs.

http://www.whitehouse.gov/omb/procurement/casb/minutes/casb_54.html

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