{"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.","action":"Final rule.","agencies":[{"raw_name":"DEPARTMENT OF DEFENSE","name":"Defense Department","id":103,"url":"https://www.federalregister.gov/agencies/defense-department","json_url":"https://www.federalregister.gov/api/v1/agencies/103","parent_id":null,"slug":"defense-department"},{"raw_name":"GENERAL SERVICES ADMINISTRATION","name":"General Services Administration","id":210,"url":"https://www.federalregister.gov/agencies/general-services-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/210","parent_id":null,"slug":"general-services-administration"},{"raw_name":"NATIONAL AERONAUTICS AND SPACE ADMINISTRATION","name":"National Aeronautics and Space Administration","id":301,"url":"https://www.federalregister.gov/agencies/national-aeronautics-and-space-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/301","parent_id":null,"slug":"national-aeronautics-and-space-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2012/01/03/2011-33423.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":48},{"chapter":null,"citation_url":null,"part":52,"title":48}],"citation":"77 FR 202","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: February 2, 2012.","disposition_notes":null,"docket_ids":["FAC 2005-55","FAR Case 2010-005","Item VI","Docket 2010-0005, Sequence 1"],"dockets":[],"document_number":"2011-33423","effective_on":"2012-02-02","end_page":203,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/01/03/2011-33423.xml","html_url":"https://www.federalregister.gov/documents/2012/01/03/2011-33423/federal-acquisition-regulation-updated-financial-accounting-standards-board-accounting-references","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-33423?publication_date=2012-01-03","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-01-03/2011-33423/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":386,"last_updated":"2026-09-21 12:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-01-03/pdf/2011-33423.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2011-33423.pdf?1325252877","publication_date":"2012-01-03","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/01/03/2011-33423.txt","regulation_id_number_info":{"9000-AM00":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/9000-AM00/far-case-2010-005-updated-financial-accounting-standards-board-accounting-references","title":"FAR Case 2010-005,Updated Financial Accounting Standards Board Accounting References","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=9000-AM00&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["9000-AM00"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2012-02-26T19:27:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":202,"subtype":null,"title":"Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References","toc_doc":"Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References","toc_subject":null,"topics":["Government procurement"],"type":"Rule","volume":77}