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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

• A-133 Compliance Supplement Released
  (August 3, 2010)

• GASB Issues Performance Reporting Guidelines
  (July 16, 2010)

• GASB Issues Preliminary Views on Pension Standards
  (July 16, 2010)

• GASB Issues Revised Proposal on Service Concession Arrangements
  (June 18, 2010)

• Draft A-133 Compliance Supplement Released
  (June 16, 2010)

• FASB Forms Advisory Committee
  (June 7, 2010)

• GASB Announces Technical Plan Additions
  (May 6, 2010)

• GASB Revisits the Financial Reporting Entity
  (April 26, 2010)

• GASB Seeks Field Testers
  (March 10, 2010)

• Accounting Change May Impact Financial Responsibility Scores
  (March 1, 2010)

• More...

Business Officer Magazine Articles

• 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)

• It Takes a Community
  (January 2009)

• Planning and Budgeting
  (September 2008)

• Rein in Your Risk, Manage Your Audit
  (July 2008)

• Finances in the Clear
  (July 2008)

• Familiarity Breeds Accuracy
  (January 2008)

• 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