Cost Accounting Standards (CAS) are Federally-mandated accounting standards intended to increase the uniformity and consistency of cost accounting practices among educational institutions. For more ...
GovInfo. "The Financial Crisis Inquiry Report." Pages 226-227, 234. Financial Accounting Standards Board. "Master Glossary." Filter for "Historical Cost." ...
GAAP is considered to be rules-based, where rules are made for specific cases and do not exactly represent a larger principle. IFRS is principles-based.
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