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April 10, 2019

ED Seeks Comments on Proposed IPEDS Finance Survey Changes →

The Department of Education is accepting comments on its proposed Integrated Postsecondary Data System (IPEDS) survey changes through May 20. Most notably, proposed finance survey changes address tuition discounts, financial ratios, endowments, other post-employment benefits, and athletics.

February 13, 2019

NACUBO Issues Guidance on Tuition Revenue Recognition →

NACUBO has issued an advisory that addresses FASB Topic 606 (Revenue from Contracts with Customers). NACUBO’s guidance focuses on tuition agreements with students, but the concepts are equally applicable to all revenues from contracts with customers.

February 13, 2019

NACUBO Comments Support GASB’s Proposed SRECNP Format →

In comments on the Governmental Accounting Standards Board’s Preliminary Views on financial reporting model improvement, NACUBO supported the proposed operating results display and asked for an improved definition of subsidy revenue.

January 16, 2019

FASB Proposes Goodwill Accounting Alternative →

The Financial Accounting Standards Board has issued an exposure draft that would streamline accounting for existing and new goodwill. Comments on the proposed Accounting Standards Update are due February 18.