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OMB Releases 2021 Compliance Supplement

The new publication contains updates on Higher Education Emergency Relief Fund (HEERF) programs, among other items.

FASB’s NFP Advisory Committee Reviews Recent Implementations and New Topics

Not-for-Profit Advisory Committee members, including NACUBO, recently provided implementation feedback on revenue recognition, conditional contributions, and leases, and discussed current projects. A meeting recap and materials are now available.

GASB Leans Into Capital Assets