Exposure Draft Guidance Note on Cost Accounting Standard on Capacity Determination CAS-2 (Revised 2015)

Exposure Draft Guidance Note on Cost Accounting Standard on Capacity Determination CAS-2 (Revised 2015) https://www.taxtmi.com/news?id=15409 CAS 2 (Revised 2015) requires entities to determine capacity-measured as installed capacity, adjusted to normal capacity, and tracked as actual capacity utilization-using output quantities, machine/man hours or standard mixes, reassessing installed capacity on changes, and reporting these figures in cost statements with material disclosures on basis, changes, outsourced capacity, reasons for low utilization and abnormal costs. en-us Wed, 30 Dec 2015 17:00:43 +0530 Wed, 30 Dec 2015 17:00:43 +0530 TaxTMI RSS Generator Exposure Draft Guidance Note on Cost Accounting Standard on Capacity Determination CAS-2 (Revised 2015) https://www.taxtmi.com/news?id=15409 CAS 2 (Revised 2015) requires entities to determine capacity-measured as installed capacity, adjusted to normal capacity, and tracked as actual capacity utilization-using output quantities, machine/man hours or standard mixes, reassessing installed capacity on changes, and reporting these figures in cost statements with material disclosures on basis, changes, outsourced capacity, reasons for low utilization and abnormal costs. News - Wed, 30 Dec 2015 17:00:43 +0530 https://www.taxtmi.com/news?id=15409