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Accounting

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

Accounting Advisory Reports

Accounting Comment Letters

Accounting Tutorials

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.

Contact

Sue Menditto

Senior Director, Accounting Policy

202.861.2542

News

GASB Proposal Addresses Defined Contribution Plans and Component Unit Criteria

March 20, 2020

A GASB exposure draft indicates that defined contribution benefit plans would not be included in fiduciary fund statements because the costs would not be worth the benefits. Comments are due April 10.


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  • March 6, 2020

    GASB Proposal Addresses Disclosure Concepts

    A recently proposed Concepts Statement would establish guidance for disclosure requirements in notes to the financial statements. Comments are due April 17.

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  • February 21, 2020

    FASB Proposal Addresses In-Kind Gifts

    In an effort to increase transparency about contributed non-financial assets, FASB’s exposure draft would require distinct financial statement presentation and enhanced disclosures.

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Business Officer

The Business Officer magazine is available at businessofficermagazine.org.

Accounting Principles Council

NACUBO members can contribute, participate and volunteer in many ways.

Workshops

Our professional development programs are designed to deliver the skills, concepts and best practices for success to individuals in the business of higher education.

Upcoming Events

  • April 02, 2020

    Results From the 2019 NACUBO-TIAA Study of Endowments

    April 2, 2020 | 1-2pm

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  • April 03, 2020

    Unprecedented Times: Responding to the COVID-19 Crisis

    April 3–May 1, 2020 | Fridays at 11am ET

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Legislative Updates

  • January 08, 2018

    What Did I Miss in Washington? December 12, 2017–January 8, 2018

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  • January 04, 2018

    HEA Reauthorization Bill Heading to House Floor in New Year

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Research

  • February 04, 2020

    Historic Endowment Study Data

    Historical endowment market values and investment returns, net of fees, for endowment study participants from 1990 to 2018

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  • February 04, 2020

    Public NTSE Tables

    Public NTSE tables provide an overview of investment returns, asset allocations, spending rates, and endowment market values at college and university endowments and affiliated foundations that participate in the annual series of NACUBO endowment studies.

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