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This is session 5 of 9 in the Procurement University webinar series.

In this session, we will focus on the CAS administration requirements for reporting and documenting the cost impacts of changes to cost accounting practices. To do this, we will take a deeper look into the Disclosure Statement, including its components, applicability, and the process necessary when changes in accounting practice require a disclosure statement revision.

Learning Objectives: By the end of the webinar you should be able to:

  • Understand how and when to file a Disclosure Statement;
  • Possess a general understanding of the components of a Disclosure Statement (Parts I to VIII);
  • Identify a cost accounting practice change; and
  • Understand the criteria required for an adequate Disclosure Statement.
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