federal_register: 03-21074
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 03-21074 | Cost Accounting Standards Board; Accounting for the Costs of Employee Stock Ownership Plans (ESOPs) Sponsored by Government Contractors | Proposed Rule | The Cost Accounting Standards Board (CASB), Office of Federal Procurement Policy, invites public comments on proposed amendments to the Cost Accounting Standards (CAS), "Cost accounting standard for composition and measurement of pension cost", and "Accounting for the cost of deferred compensation". These proposed amendments address issues concerning the recognition of the costs of Employee Stock Ownership Plans (ESOPs) under Government cost-based contracts and subcontracts. These proposed amendments provide criteria for measuring the costs of ESOPs and their assignment to cost accounting periods. The allocation of a contractor's assigned ESOP costs to contracts and subcontracts is addressed in other Standards. The proposed amendments also clarify that accounting for the costs of ESOPs will be covered by the provisions of "Accounting for the cost of deferred compensation" and not by any other Standard. | 2003-08-20 | 2003 | 8 | https://www.federalregister.gov/documents/2003/08/20/03-21074/cost-accounting-standards-board-accounting-for-the-costs-of-employee-stock-ownership-plans-esops | https://www.govinfo.gov/content/pkg/FR-2003-08-20/pdf/03-21074.pdf | Management and Budget Office; Federal Procurement Policy Office | 280,184 | The Cost Accounting Standards Board (CASB), Office of Federal Procurement Policy, invites public comments on proposed amendments to the Cost Accounting Standards (CAS), "Cost accounting standard for composition and measurement of pension cost", and... |