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September 20, 2019

NACUBO Responds to GASB on Public-Private Partnerships →

In comments to the Governmental Accounting Standards Board on public-private and public-public partnership arrangements, NACUBO agreed with GASB’s proposed consistent application of its “right of use” accounting methodology.

September 09, 2019

ED Shares Preliminary Final Borrower Defense Rules →

ED announced its intention to finalize sweeping changes to the current borrower defense rules, which include revisions to financial responsibility composite score calculations. Although the rules have not yet been finalized, the regulations relating to financial responsibility will be available for immediate implementation as soon as they are published in the Federal Register.

September 06, 2019

NACUBO Responds to GASB on Technology Subscriptions →

In comments to the Governmental Accounting Standards Board on subscription-based information technology arrangements, NACUBO agreed with the proposed recognition methodology but questioned disclosures and transition guidance.

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.

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.