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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

• GASB Issues Statement on Nonexchange Financial Guarantees
  (May 16, 2013)

• FY13 Implementation Reminder for Independent Institutions
  (May 3, 2013)

• AICPA Issues Updated Not-for-Profit Audit and Accounting Guide
  (May 3, 2013)

• NACUBO Seeks Input on Ethics, Fraud, and Controls
  (May 1, 2013)

• FASB Proposes New Model for Credit Losses
  (February 22, 2013)

• GASB Improves Reporting for Government Combinations
  (February 21, 2013)

• OMB Proposes Sweeping Grants Management Reform
  (February 8, 2013)

• More Institutions Affected by Treasury Offset Program
  (January 11, 2013)

• FASB Clarifies Fair Value Disclosure for Nonpublic Entities
  (January 10, 2013)

• GASB Survey Evaluates Statement 33 Effectiveness
  (December 3, 2012)

• More...

Business Officer Magazine Articles

• Back on the Radar
  (April 2013)

• Custom Design
  (January 2012)

• Under Construction
  (January 2012)

• 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)

• 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