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July 09, 2021

FASB Proposal Would Update Discount Rate Approach

FASB’s June 2021 proposed Accounting Standards Update on leases would allow all not-for-profit colleges and universities to use a risk-free discount rate, by class of underlying leased asset, as a practical expedient. NACUBO will submit comments in support of the proposal.

June 30, 2021

ED Proposes New Annual HEERF Reporting Requirements

A June 24 Department of Education information request proposes significant changes to annual HEERF reporting requirements for both student and institutional funds. Comments are due August 23, 2021.