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Accounting

Keep up to date on the latest accounting issues and find valuable resources, including GASB and FASB guidance, news and articles.

FASB NFP Financial Reporting

Accounting Advisory Reports

Accounting Comment Letters

Accounting Tutorials

Perkins Wind-down Guidance

Title IV Financial Responsibility Standards

 

NACUBO’s Financial Accounting and Reporting Manual (FARM)

Comprehensive and up-to-date accounting guidance and preferred practice for colleges and universities. FARM is searchable, web-based, and free for NACUBO members.

In order to access FARM, log into MyNACUBO with your user name (institutional/business email address) and password. If you haven’t set yourself up with a user name and password, it’s easy and fast, just follow the prompts.

Contact

Sue Menditto

Senior Director, Accounting Policy

202.861.2542

News

New NACUBO Accounting Advisory Available

August 02, 2019

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.


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  • 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.

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  • June 20, 2019

    GASB Issues Fiduciary Activities Implementation Guide

    The Governmental Accounting Standards Board has issued a new Implementation Guide to assist with implementing Statement No. 84.

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  • June 20, 2019

    GASB Seeks Assistance to Evaluate Compensated Absences

    The Governmental Accounting Standards Board is asking financial statement preparers to take a short survey on compensated absences to help inform their pre-agenda research.

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Business Officer

The Business Officer magazine is available at businessofficermagazine.org.

Accounting Principles Council

NACUBO members can contribute, participate and volunteer in many ways.

Workshops

Our professional development programs are designed to deliver the skills, concepts and best practices for success to individuals in the business of higher education.

Upcoming Events

  • September 04, 2019

    Seeing SRI in Context: Emerging Strategies for Socially Responsible Investing in College Endowments

    September 4 | 1:00–2:15pm ET

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  • September 16, 2019

    2019 Planning and Budgeting Forum

    September 16-17 | Pittsburgh

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Legislative Updates

  • January 08, 2018

    What Did I Miss in Washington? December 12, 2017–January 8, 2018

    Learn More →
  • January 04, 2018

    HEA Reauthorization Bill Heading to House Floor in New Year

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Research

  • May 08, 2019

    2018 NACUBO-TIAA Study of Endowments

    This annual survey provides comprehensive analysis of investment returns, asset allocations, and governance policies and practices at more than 800 U.S. higher education institution endowments and affiliated foundations, representing nearly $617 billion in endowment assets.

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  • May 08, 2019

    NACUBO Benchmarking Tool

    The NACUBO Benchmarking Tool allows member institutions to compare their endowment, tuition discounting, and student financial services survey results against self-selected peer group averages.

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