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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

Director, Accounting Policy

202.861.2542

smenditto@nacubo.org

News

Progress Made on Financial Responsibility at ED Rulemaking Sessions

March 01, 2018

While negotiations on the Department of Education’s borrower defense to repayment rules ended without consensus, the work of the financial responsibility subcommittee was more productive.


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  • 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 contract with customers.

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  • 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.

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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

  • February 20, 2019

    Legislative Lunchcast: A Washington Update from NACUBO (February 2019)

    The latest from the federal affairs team.

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  • February 27, 2019

    2019 Unrelated Business Income Tax

    February 27 - March 1 | Savannah

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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

    Learn More →

Research