other · US Department of Defense · Rule · Published 1998-02-23 · Effective 1998-04-24 · 63 FR 9067
Document
Document number
98-4305
Federal Register citation
63 FR 9067
Type
Rule
Action
Final rule.
Category
other
Sub-agency
US Department of Defense
Publication date
1998-02-23
Effective date
1998-04-24
Abstract
The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed on a final rule amending the Federal Acquisition Regulation (FAR) to implement a final rule of the Cost Accounting Standards (CAS) Board regarding the treatment of gains and losses attributable to tangible capital assets subsequent to business mergers or combinations. This regulatory action was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993, and is not a major rule under 5 U.S.C. 804.