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Cost Accounting Standards Board, the standard-setting body of the Institute, has approved the release of Exposure Draft of Revised Cost Accounting Standard – 2 on Capacity Determination (CAS – 2). The proposed standard may be modified in light of comments received before being issued as a standard in final form.

Please submit your views / comments / suggestions on the proposed Exposure Draft, preferably by email, latest by March 26, 2012.

Comments should be addressed to: 

The Secretary,

Cost Accounting Standards Board,
The Institute of Cost Accountants of India,
3, Institutional Area, Lodi Road,
New Delhi – 110003

Emailed responses should be sent to: casb@icwai.orgCopies of this exposure draft may be downloaded from the following link :

Click here to Download Exposure Draft of Cost Accounting Standard – 2 on Capacity Determination (CAS – 2).

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