Statement #4/Managerial Cost Accounting Concepts and Standards for the Federal Government Executive
of the federal government.[Footnote 1] [Footnote 1: Statement of Federal Financial Accounting Concepts No. 1, "Objectives of Federal Financial Reporting" (September 2, 1993), pars. 110 and 111, pages 34-35.] 14. Managerial cost accounting is especially...