GASB Issues Statement on Certain Risk Disclosures
The new statement sets parameters for disclosing the risk of reduced service levels and/or the inability to meet obligations as they come due.
Meet NACUBO FARM Author Mary Wheeler
Mary Wheeler, a NACUBO consultant, former university controller, and author of the Financial Accounting and Reporting Manual (FARM) shares her thoughts on several major topics relating to higher education accounting and reporting.
FARM Has a New Look
NACUBO’s Financial Accounting and Reporting Manual (FARM) has a new look: there is more white space, journal entries and tables are easier to read, the navigation has moved from the right to left side, and links to the standard setters new website have been added.