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Financial Accounting and Reporting Manual (FARM) is the most comprehensive and up-to-date resource to answer your accounting and reporting questions. All NACUBO members are eligible to access this online resource at no charge.

The platform enables you to quickly search for information, link to related information, download or print key sections, and spend less time researching the issues. FARM is an institution product, which access to all employees who need it.

Your online FARM subscription includes:

  • Emerging Issues Updates – bi-monthly coverage of accounting trends with analysis that addresses recent AICPA, FASB, and GASB developments.
  • Ability to search by topic or subject area and link to related information.
  • "At a Glance" – easy access to the latest FARM updates
  • Definitions and illustrations of financial statements, footnotes, and supplemental information.
  • Detailed descriptions of accounting transactions in areas such as endowments, gifts and grants, capital assets, debt, tuition discounts and more.
  • Appendices that include summaries of GASB and FASB statements, UPMIFA, an activity look-up table and disclosure checklists.

Member Access

  • Login into your My NACUBO account.
  • Select the title, Financial Accounting Reporting Manual, along the teal-colored menu.
  • A new page will open. Click "Access FARM" in the middle of the page.

How to Order

To purchase this product with a credit card you can order online.

FARM Online Interface

Add to Cart

Subscription Service (NC356)

Member price: $0
Non-member price: $600


Access is just a click away

  • Check if your institution has a current subscription by visiting My NACUBO on the NACUBO website.
  • FARM is listed along the top in the "Profile" section.
  • Make sure you click on the “At a Glance” section to ensure that you are up on the latest happenings in the accounting area.



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