#2026-05512Standart Maliyetlerin Doğrudan Malzeme ve Doğrudan İşgücü İçin Kullanımı Üzerine CAS 407'nin Genel Kabul Görmüş Muhasebe İlkeleriyle Uyumlu Olması
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The government is proposing to update federal cost accounting rules to align them with standard business accounting practices (GAAP). Specifically, CAS 407 — which governs how government contractors account for direct materials and labor costs — would be updated to match how private-sector accounting works. This affects defense contractors and other companies with major federal contracts. It could simplify compliance for contractors who currently maintain separate accounting methods for government vs. commercial work.
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Action
Notice of proposed rulemaking.