federal_register: 2013-14619

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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
2013-14619 Federal Acquisition Regulation; Updated Postretirement Benefit (PRB) References Rule DoD, GSA and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to remove references to specific paragraphs of 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 references no longer exist in the authoritative GAAP (the ASC). This final rule replaces the current GAAP references in the FAR with explicit criteria that generally replicate the substance of the formerly referenced GAAP methodology so that the substance of the FAR does not change as a result of this final rule. 2013-06-21 2013 6 https://www.federalregister.gov/documents/2013/06/21/2013-14619/federal-acquisition-regulation-updated-postretirement-benefit-prb-references https://www.govinfo.gov/content/pkg/FR-2013-06-21/pdf/2013-14619.pdf Defense Department; General Services Administration; National Aeronautics and Space Administration 103,210,301 DoD, GSA and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to remove references to specific paragraphs of an accounting standard that were deleted in the Financial Accounting Standards Board's (FASB's) Accounting...  

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