TAILIEUCHUNG - FAR Cost Principles Guide (Chronology of Cost Principle Revisions Issued in Federal Acquisition Circulars (FACs) Since 1984)

The verifiability requirement prevents the full capitalization of future cash flow effects in earnings. When future net cash inflows are highly probable from an outlay, but their magnitude is not verifiable, the accrual process generally excludes the outlay from current earnings and capitalizes the cost as an asset (., cash outlays for the purchase of inventory or plant). The effect of the exclusion of future cash inflows and their associated current outlays from earnings on the time series properties of earnings is 'a priori' unclear. However, we expect the inclusion of verifiable anticipated future cash flows in earnings (such as. | Version June 2011 Thru FAC 2005-52 FAR Cost Principles Guide Chronology of Cost Principle Revisions Issued in Federal Acquisition Circulars FACs Since 1984 TABLE OF CONTENTS FAR Section Title Page No. FAR -- Composition of Total Costs 1 FAR -- Determining Allowability 1 FAR -- Determining Reasonableness 3 FAR -- Determining Allocability 4 FAR - Credits 4 FAR -- Accounting for Unallowable Costs 5 FAR -- Construction and Architect-Engineer Contracts 7 FAR -- Direct Costs 7 FAR -- Indirect Costs 8 FAR -- Application of Principles and Procedures 12 FAR -- Public Relations and Advertising Costs 13 FAR -- Automatic Data Processing Equipment Leasing Costs 19 FAR -- Bad Debts 22 FAR - Bonding Costs 22 FAR -- Civil Defense Costs 22 FAR -- Compensation for Personal Services 23 FAR -- Contingencies 63 FAR -- Contributions or Donations 64 FAR -- Reserved 65 FAR -- Cost of Money 65 FAR - Depreciation 70 FAR -- Economic Planning Costs 77 FAR -- Employee Morale Health Welfare Food Service 77 And Dormitory Costs and Credits FAR -- Entertainment Costs 81 FAR -- Fines and Penalties and Mischarging Costs 82 FAR -- Gains and Losses On Disposition or Impairment Of 83 Depreciable Property Or Other Capital Assets FAR -- Idle Facilities and Idle Capacity Costs 86 FAR -- Independent Research And Development and Bid 87 And Proposal Costs FAR -- Insurance and Indemnification 99 FAR -- Interest and Other Financial Costs 105 FAR -- Labor Relations Costs 106 FAR -- Lobbying and Political Activity Costs 106 FAR -- Losses on Other Contracts 110 Index Version June 2011 Thru FAC 2005-52 FAR Cost Principles Guide Chronology of Cost Principle Revisions Issued in Federal Acquisition Circulars FACs .

• Kế toán - Kiểm toán
• Autothermal Thermophilic
• Aerobic Digestion
• Agro Industrial Wastes
• olid State
• Fermentation Processes
• Pozzolanic Materials