ICMAI Issues an Updated Version of CAS-2 (Revised 2024), Replacing CAS-2 (Revised 2015)
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- Last Updated on 24 May, 2024
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The Cost Accounting Standards Board of the Institute of Cost Accountants of India (ICMAI) has issued an updated version of the Cost Accounting Standard (CAS)-2 (Revised 2024) on Capacity Determination, replacing CAS-2 (Revised 2015). The objective of this standard is to bring uniformity and consistency in the principles and methods of determination of capacity with reasonable accuracy. This Cost Accounting Standard shall be effective from the period commencing on or after 1st April 2024.
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