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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.

Unless otherwise noted, login using your NACUBO credentials to access these advisory reports.
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Advisory Reports

Advisory 23-01 Public Institutions_Reporting Financial Aid as a Discount
Advisory 00-08 Expense Cross-walk: Public 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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