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The Office of Management and Budget's Cost Accounting Standards Board finalized a rule rescinding Cost Accounting Standard (CAS) 407, effective October 1, 2026, to bring the requirement in line with Generally Accepted Accounting Principles.
The Office of Management and Budget's Cost Accounting Standards Board has finalized a rule wholly rescinding CAS 408 and 411 and stripping most provisions from CAS 404 and 409 to conform with Generally Accepted Accounting Principles, effective August 7, 2026.
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