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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

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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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

  • January 23, 2020

    Pre-Merger Process: Lessons Learned

    January 23, 2020 | 1:00-2:15pm ET

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  • January 27, 2020

    2020 Intermediate Accounting and Reporting

    January 27-28 | Orlando

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Legislative Updates

  • January 08, 2018

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

    Learn More →
  • January 04, 2018

    HEA Reauthorization Bill Heading to House Floor in New Year

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Research

  • October 16, 2019

    NACUBO Benchmarking Tool FAQs

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  • September 30, 2019

    Tuition Discounting Study Help Text/Frequently Asked Questions

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