{"abstract":"DoD, GSA, and NASA are proposing to amend the Federal Acquisition Regulation (FAR) to update references to authoritative accounting standards owing to the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) of Generally Accepted Accounting Principles (GAAP) (\"Codification of GAAP\").","action":"Proposed 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/2011/02/16/2011-3354.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":48},{"chapter":null,"citation_url":null,"part":52,"title":48}],"citation":"76 FR 8989","comment_url":null,"comments_close_on":"2011-04-18","correction_of":null,"corrections":[],"dates":"Interested parties should submit written comments to the Regulatory Secretariat at one of the addressees shown below on or before April 18, 2011 to be considered in the formation of the final rule.","disposition_notes":null,"docket_ids":["FAR Case 2010-005","Docket 2010-0005","Sequence 1"],"dockets":[],"document_number":"2011-3354","effective_on":null,"end_page":8990,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/02/16/2011-3354.xml","html_url":"https://www.federalregister.gov/documents/2011/02/16/2011-3354/federal-acquisition-regulation-updated-financial-accounting-standards-board-accounting-references","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-3354?publication_date=2011-02-16","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-02-16/2011-3354/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":658,"last_updated":"2026-08-25 14:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-02-16/pdf/2011-3354.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2011-02-16","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/02/16/2011-3354.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":"2011-03-08T08:05:51Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":8989,"subtype":null,"title":"Federal Acquisition Regulation; Updated Financial Accounting Standards Board Accounting References","toc_doc":"Updated Financial Accounting Standards Board Accounting References","toc_subject":"Federal Acquisition Regulations:","topics":["Government procurement"],"type":"Proposed Rule","volume":76}