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Liquidity and Fair Value Resources

• Implications of the Economic Downturn for Higher Education - Crowe Horwath, LLP
• Technical Practice Aid: Liquidity Restrictions - AICPA
• Accounting for Variable Rate Demand Obligations for GASB Higher Education institutions - Accounting Principles Council guidance to assist public institutions that follow GASB.
• Technical Alert: Classification of Variable Rate Demand Obligations - PricewaterhouseCoopers, LLP
• Technical Alert: Extinguishments of Municipal Bonds - PricewaterhouseCoopers, LLP

FAS 157

• Guide to Fair Value Measurements - PricewaterhouseCoopers, LLP
• Fair Value Option Considerations - PricewaterhouseCoopers, LLP
• Impact of FAS 157 on Contribution Accounting - PricewaterhouseCoopers, LLP
• Fair Value Challenges in the Current Environment - PricewaterhouseCoopers, LLP
• Fair Value Accounting and Reporting: SFAS 157 - NACUBO On-Demand Webcast - This webcast reviewed related FASB literature, caught participants up on related AICPA activities, and had a panel discussion on the issues related to SFAS 157.