Creativity, activity, service (CAS) is one of the three essential elements that every student must complete as part of the Diploma Programme (DP). Studied throughout the Diploma Programme, CAS involves students in a range of activities alongside their academic studies. It is not formally assessed.
CAS 403 establishes criteria for the allocation of home office expenses to the segments of the organization on the basis of a beneficial or causal relationship. CAS 403 does not provide guidance for the allocation of IR&D/B&P costs of a home office.
Client Accounting Services (CAS or CAAS) refers to a wide range of compliance and advisory services an accounting firm provides to a business client. Essentially, the accounting firm acts as an outsourced finance department for the client.