NACUBO Accounting Advisory Reports reflect prevailing preferred industry practice.
Small Institutions Accounting Resources
Tuition Discounting Rates Hit a New Record High
May 15, 2017
The estimated average institutional discount rate for first-time, full-time freshmen reached a new high of 49.1 percent in 2016-17, according to the 2016 NACUBO Tuition Discounting Study. Rising tuition discount rates have led to anemic growth in net tuition revenue.
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August 02, 2019
New NACUBO Accounting Advisory Available
Advisory 19-02 addresses tuition and residential revenue and why such contracts with students typically would not be combined under Topic 606, Revenue from Contracts with Customers.Read More →
July 24, 2019
GASB Proposal Updates Section 457 Plan Guidance
A new exposure draft attempts to clarify that Section 457 deferred compensation plans meet the definition of a pension plan and thus may have pension accounting and financial reporting requirements. Comments are due September 27.Read More →
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