Our Thoughts On Archive

Higher Education

Articles 221 - 230 of 233

Higher Education, Risk Advisory/Internal Audit
Heather Haemer | 6.9.2015

Middle States Commission on Higher Education Revised Compliance Verification Requirements - What's New?

In August 2014, we wrote an article regarding the Middle States Commission on Higher Education published guidelines participating in an accreditation-related

Audit, Higher Education, Not-for-Profit
Michael Stetson | 6.3.2015

Not-for-Profit Reporting Model - Part 2: Board-Designated or Quasi-Endowment Funds

In Part 1 of our NFP Reporting Model series, we discussed FASB's proposed ASU on the presentation ot financial statements of not-for-profit entities

Audit, Higher Education, Not-for-Profit
Schneider Downs Professional | 5.19.2015

Not-for-Profit Reporting Model - Part 1: Two's Company, Three's a Crowd - FASB's NFP Proposal's Impact on Net Asset Classification

As we have written before, the Financial Accounting Standards Board (FASB) has issued its proposed Accounting Standards Update on the presentation of financial

Audit, Higher Education, Not-for-Profit
Jenna Zelenski | 4.29.2015

It's Finally Here! The Exposure Draft on Financial Reporting of Not-for-Profit and Health Care Entities at a Glance

On April 22, 2015, the Financial Accounting Standards Board (FASB) released the long-awaited exposure draft for the proposed accounting standards update,

Higher Education, Not-for-Profit
Susan Kirsch | 4.16.2015

Not-For-Profit Officer and Director Liability: A Volunteer's Cautionary Tale

Early this year, the United States Court of Appeals issued an opinion confirming a jury verdict that held former officers and directors of a bankrupt nursing

Higher Education, Not-for-Profit, State and Local Tax
| 3.25.2015

Pennsylvania Education Tax Credit Update

The Pennsylvania Department of Revenue has issued Informational Notice Miscellaneous Tax 2015-01 (“Notice”) that addresses taxpayer questions

Higher Education, Not-for-Profit, Tax
Schneider Downs Professional | 3.17.2015

2014 Form 990 Schedule B Instructions Clearly Address Use of the Special Rule

In January, 2014, we published an article addressing the use of the special rule for reporting contributions on Schedule B, Schedule of Contributors, of

Higher Education
Patrick Kerns | 3.16.2015

Colleges and Universities Re-evaluate Cost-Cutting Approaches

Recent issues of the Chronicle of Higher Education have highlighted the fresh approaches that a few different schools have taken and how these approaches

Higher Education
Patrick Kerns | 3.2.2015

Money Talks in the Higher Education Budgeting Process - Responsibility Center Manager Budgeting

As more organizations are embracing Responsibility Center Manager or RCM budgeting, it is challenging department chairs, deans and others with a new way

Higher Education, Not-for-Profit
Staci Brogan | 2.10.2015

The 2014 NACUBO-Commonfund Study of Endowments Available by March 2015

The 2014 NACUBO-Commonfund Study of Endowments will be available for purchase by March 2015 at www.nacubo.org. 2014 results are based on 832 U.S. college

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