Affiliated Organizations

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The Governmental Accounting Standards Board (GASB) in May 2002 issued a new standard, Statement 39, revising the criteria to define a component unit. This statement changes the way much of higher education will report these entities on financial statements and dramatically affects the flexibility in reporting of legally separate, tax-exempt organizations related to public colleges and universities. GASB spent over 10 years researching prior to issuing Statement 39 and NACUBO and its Accounting Principles Council sought to influence the result.