# Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References
> **US Department of Defense** · Final rule. · Published 2012-01-03 · Effective 2012-02-02 · 77 FR 202
## Document
- **Document number:** 2011-33423
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 77 FR 202
- **CFR reference:** 48 CFR 31
- **Publication date:** 2012-01-03
- **Effective date:** 2012-02-02
- **DOD docket:** FAC 2005-55
## Abstract

DoD, GSA, and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's Accounting Standards Codification of Generally Accepted Accounting Principles.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/01/03/2011-33423/federal-acquisition-regulation-updated-financial-accounting-standards-board-accounting-references)
---
*AI Analytics · CC0 1.0*