Advisory Reports

This library of accounting advisory reports has been created for NACUBO members only to address frequently asked questions that have been brought to our attention. Each tutorial below cites relevant FASB and GASB guidance and also provides reference points to NACUBO’s Financial Accounting and Reporting Manual (FARM), the searchable, web-based, and free accounting guidance and advice manual for NACUBO members.

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Advisory Reports
Advisory 23-01 Public Institutions_Reporting Financial Aid as a Discount
Advisory 21-01 Defining an Operating Measure for Independent Colleges and Universities
Advisory 20-01 Fiduciary Activities and Defined Contribution Plans
Advisory 19-05 Composite Financial Index Ratios Post FASB ASU 2016-14
Advisory 19-04 Financial Responsibility Standards (Publicly Available)
Advisory 19-03 Revenue Recognition (Topic 606) Disclosures
Advisory 19-02 Revenue Recognition (Topic 606) Education and Residential Contracts
Advisory 19-01 FASB ASC 606, Revenue From Contracts with Customers: Tuition Revenue
Advisory 18-02 Implementing FASB ASU 2016-14, Not-for-Profit Entities
Advisory 11-02 Credit Quality Disclosures
Advisory 11-02 Defining an Operating Measure for Independent Colleges and Universities
Advisory 00-08 Expense Cross-walk: Public Institutions
Advisory 98-01 Financial Responsibility: Title IV, Private Institutions
Advisory 98-02 Financial Responsibility: Title IV, Public Institutions Exempt AT
Advisory 97-01 Institutional Aid: Discounting: Private Institutions
Advisory 00-05 Institutional Aid: Discounting: Public Institutions
Advisory 03-03 Sarbanes-Oxley
Advisory 11-01 Variable Uncommitted Cost Sharing

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Advisory Reports

Advisory Reports

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