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Accounting

Keep up to date on the latest accounting issues and find valuable resources, including GASB and FASB guidance, UPMIFA, Sarbanes-Oxley and much more.

Selected Resources

• UPMIFA
• Risk Assessment Toolkit
• Liquidity and Fair Value Resources
• Operating Measure for Independent Institutions
• Accounting Tutorials

News

• Proposed Changes to Investment Company Standards Could Impact Higher Education
  (January 10, 2012)

• Survey Studies GASB’s Accountability Mission
  (November 16, 2011)

• ED Releases Financial Responsibility Scores
  (October 21, 2011)

• FASB Not-for-Profit Advisory Committee Makes Recommendations
  (October 19, 2011)

• GASB Gives Two Week Extension for Pension Comments
  (September 26, 2011)

• GASB Proposal Identifies Deferred Outflows and Inflows of Resources
  (September 21, 2011)

• Proposed Pension Changes Will Impact Public Institutions
  (August 26, 2011)

• NACUBO Issues Guidance on Credit Quality Disclosures
  (August 25, 2011)

• NACUBO Guidance: Classifying VUCS in Research Functional Expense Category
  (August 12, 2011)

• GASB Issues Two New Accounting Standards
  (July 29, 2011)

• More...

Business Officer Magazine Articles

• Changeups Keep on Coming
  (July 2011)

• Heading Their Separate Ways
  (February 2011)

• Practicing New Steps
  (February 2011)

• Apples to Apples
  (October 2010)

• Details, Details
  (July 2010)

• And the Beat Goes On
  (January 2010)

• Keeping Up With the Downturn
  (August 2009)

• Jennifer Foutty Takes Stock of Kuali
  (May 2009)

• Document This, Control That
  (February 2009)

• Continuing the Quest
  (January 2009)

• More...

NACUBO Offerings

• SAS 112 information
• Financial Responsibility Ratios - The financial health of independent institutions is assessed based on weighting and combining the primary reserve, equity and net income ratios into a composite score. Access NACUBO's Advisory Report 98-1 and use the calculation spreadsheet.
• Links to Financial Statements
• Advisory Reports
• NACUBO - NCAA September 2005 Webcast Q&A

Research

• SOX 2007 Follow-up Survey Results
• NACUBO Sarbanes-Oxley Act of 2002 Survey Results
• Internal Financial Reporting Survey
• Performance Measurement Survey

Contact

Sue Menditto
Director, Accounting Policy
202.861.2542
E-mail