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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

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College and University Annual Financial Statements

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.


Sue Menditto

Senior Director, Accounting Policy



New NACUBO Advisory Clarifies Defined Contribution Plans and Fiduciary Activities

January 10, 2020

GASB’s Fiduciary Activities Implementation Guide raised questions as to whether defined contribution plans are fiduciary funds of public institutions. This advisory explains how to interpret the guidance.

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  • December 16, 2019

    FASB Extends Implementation Dates for Major Updates

    A new Accounting Standards Update will allow all private colleges and universities to implement major standards at least two years after companies that file with the SEC.

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  • October 21, 2019

    New Borrower Defense Advisory Now Available

    New Department of Education borrower defense rules affect both public and private institutions. NACUBO’s guidance explains how to comply with the regulations.

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