The White House Office of Management and Budget’s Cost Accounting Standards Board published a final rule and a proposed rule ...

Washington, D.C. - Today, the Office of Management and Budget’s Cost Accounting Standards (CAS) Board, chaired by the Office of Federal Procurement, ...

The White House proposed cutting 60 contractor accounting rules, a move that could affect defense firms in North Texas.

The accounting industry's oversight board yesterday unanimously approved new rules forcing auditors to preserve backup documents that would allow inspectors and others to better review their work.

Company executives know they have to follow U.S. accounting rules set by one board while their auditors must obey regulations from another. They may not appreciate the different political pressures ...

The American Institute of CPAs is planning to revise its independence rules amid the wave of private equity investments in accounting firms. In recent years, there has been a rising wave of PE firms ...

A basic principle of accounting is that net operating losses are subtracted from retained earnings and thus from capital. If the losses are big enough, capital goes negative, your liabilities exceed ...

The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable ...