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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.

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Sue Menditto

Director, Accounting Policy



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

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    February 27 - March 1 | Savannah

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