Cost Accounting Standards Board

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Cost Accounting Standards Board (CASB) is government agency that has the exclusive authority to make, put into effect, amend, and rescind cost accounting standards and interpretations thereof designed to achieve uniformity and consistency in regard to measurement, assignment, and allocation of costs to government contracts within the United States.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Cost Accounting Standards Board (CASB). Government agency that has the exclusive authority to make, put into effect, amend, and rescind cost accounting standards and interpretations thereof designed to achieve uniformity and consistency in regard to measurement, assignment, and allocation of costs to government contracts within the United States.
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