IPEDS Panel Seeks to Improve the Finance Survey
A summary of an IPEDS Finance Survey Technical Review Panel meeting held earlier this year is available for public comment. The panel was convened to discuss if the finance survey meets informational needs and how to improve the survey if not.
FASB Proposal Addresses the Financial Reporting Entity
FASB has proposed a definition of “reporting entity,” with specific features. Comments are due January 16, 2023.
GASB Proposal Would Update Guidance
GASB’s latest exposure draft would provide new implementation guidance for leases, subscription-based information technology arrangements, and accounting changes and error corrections. Comments are due January 20, 2023.