{"abstract":"DoD, GSA and NASA are issuing a final rule amending the Federal Acquisition Regulation (FAR) to remove references to specific paragraphs of an accounting standard that were deleted in the Financial Accounting Standards Board's (FASB's) Accounting Standards Codification (ASC) of Generally Accepted Accounting Principles (GAAP). The references no longer exist in the authoritative GAAP (the ASC). This final rule replaces the current GAAP references in the FAR with explicit criteria that generally replicate the substance of the formerly referenced GAAP methodology so that the substance of the FAR does not change as a result of this final rule.","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/2013/06/21/2013-14619.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":48}],"citation":"78 FR 37696","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: July 22, 2013.","disposition_notes":null,"docket_ids":["FAC 2005-67","FAR Case 2011-019","Item X","Docket 2011-0019, Sequence 1"],"dockets":[],"document_number":"2013-14619","effective_on":"2013-07-22","end_page":37697,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2013/06/21/2013-14619.xml","html_url":"https://www.federalregister.gov/documents/2013/06/21/2013-14619/federal-acquisition-regulation-updated-postretirement-benefit-prb-references","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2013-14619?publication_date=2013-06-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2013-06-21/2013-14619/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":280,"last_updated":"2026-10-23 00:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2013-06-21/pdf/2013-14619.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2013-14619.pdf?1371732804","publication_date":"2013-06-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2013/06/21/2013-14619.txt","regulation_id_number_info":{"9000-AM23":{"issue":"201304","html_url":"https://www.federalregister.gov/regulations/9000-AM23/federal-acquisition-regulation-far-far-case-2011-019-updated-postretirement-benefit-prb-references","title":"Federal Acquisition Regulation (FAR); FAR Case 2011-019; Updated Postretirement Benefit (PRB) References","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201304&RIN=9000-AM23&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["9000-AM23"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Federal Acquisition Regulation; Technical Amendments","document_id":"FAR_FRDOC_0001-1728"},{"title":"Acquisition Regulation: Small Business Program Amendments","document_id":"FAR_FRDOC_0001-1727"},{"title":"Acquisition Regulation: Technical Amendments","document_id":"FAR_FRDOC_0001-1726"},{"title":"Acquisition Regulation: Federal Acquisition Circular 2023-02; Introduction","document_id":"FAR_FRDOC_0001-1725"},{"title":"Acquisition Regulation: Federal Acquisition Circular 2023-02; Small Entity Compliance Guide","document_id":"FAR_FRDOC_0001-1724"},{"title":"Acquisition Regulation: Accelerated Payments Applicable to Contracts with Certain Small Business Concerns","document_id":"FAR_FRDOC_0001-1723"}],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=FAR_FRDOC_0001","supporting_documents_count":2,"docket_id":"FAR_FRDOC_0001","regulation_id_number":null,"title":"Recently Posted FAR Rules and Notices.","checked_regulationsdotgov_at":"2013-07-11T08:03:26Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":37696,"subtype":null,"title":"Federal Acquisition Regulation; Updated Postretirement Benefit (PRB) References","toc_doc":"Updated Postretirement Benefit References","toc_subject":"Federal Acquisition Regulations:","topics":["Government procurement"],"type":"Rule","volume":78}