federal_register: 2012-11959

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-11959 Federal Acquisition Regulation; Updated Postretirement Benefit (PRB) References Proposed Rule DoD, GSA, and NASA are proposing to amend the Federal Acquisition Regulation (FAR) to remove references to specific paragraphs in an accounting standard that were deleted in the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) of Generally Accepted Accounting Principles (GAAP). The immediate and delayed recognition procedures for the initial application transition obligation in paragraphs 111, 112, and 113, respectively, of superseded Financial Accounting Standard (FAS) 106, are obsolete and no longer exist in the authoritative GAAP (the ASC). DoD, GSA, and NASA, therefore, propose replacing the current references with replacement criteria for determining the allowability of the transition obligation, when converting from pay-as-you-go accounting for postretirement benefits (PRBs) to an accrual method of accounting for the purposes of government contract cost accounting. 2012-05-17 2012 5 https://www.federalregister.gov/documents/2012/05/17/2012-11959/federal-acquisition-regulation-updated-postretirement-benefit-prb-references https://www.govinfo.gov/content/pkg/FR-2012-05-17/pdf/2012-11959.pdf Defense Department; General Services Administration; National Aeronautics and Space Administration 103,210,301 DoD, GSA, and NASA are proposing to amend the Federal Acquisition Regulation (FAR) to remove references to specific paragraphs in an accounting standard that were deleted in the Financial Accounting Standards Board's (FASB's) Accounting Standards...  

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