Cost Principles and Cost Accounting Standards-Disclosure
For those contractors required to submit disclosure statements, capitalized restructuring costs may require adopting a new accounting practice in which case it must file a revised Disclosure Statement describing the associated assignment and allocation practices. In addition, other changes to accounting practices following a restructuring must also be made. For those not requiring a Disclosure Statement but who still commit their accounting practices to writing, there is less emphasis on mandatory changes but change may still be indicated.
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To discuss your needs, contact Bill Lennett, Principal, at 1-925-362-0712 or email him at
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