2026 Intermediate Accounting and Reporting (Recordings)
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Financial Reporting for Independent Institutions (FASB), Part 1
Open to view video. | 75 minutes
Open to view video. | 75 minutes
Hear an overview of Financial Accounting Standards Board guidance that colleges and universities must pay attention to. This session covers requirements and financial reporting practice and delves into restrictions, contributions, pledges, net assets, revenue, expenses, gains, losses, and disclosures.
Financial Reporting for Independent Institutions (FASB), Part 2
Open to view video. | 75 minutes
Open to view video. | 75 minutes
Hear an overview of Financial Accounting Standards Board guidance that colleges and universities must pay attention to. This session covers requirements and financial reporting practice and delves into restrictions, contributions, pledges, net assets, revenue, expenses, gains, losses, and disclosures.
Endowment and Split Interest Gifts (FASB), Part 1
Open to view video. | 75 minutes
Open to view video. | 75 minutes
Presenters review all accounting and reporting considerations and requirements for true endowments and funds functioning and endowments. Accounting for the various split-interest gifts that comprise planned giving arrangements will also be discussed.
Endowment and Split Interest Gifts (FASB), Part 2
Open to view video.
Open to view video.
Presenters review all accounting and reporting considerations and requirements for true endowments and funds functioning and endowments. Accounting for the various split-interest gifts that comprise planned giving arrangements will also be discussed.
Operating Topics 1: Income Statement, FASB Approach
Open to view video. | 75 minutes
Open to view video. | 75 minutes
This session addresses the accounting, reporting, budgeting, and operating environment for noteworthy revenues and expenses of private colleges and universities. Panelists will approach the topics by considering FASB accounting and reporting requirements.
Operating Topics 2: Balance Sheet, FASB Approach
Open to view video. | 75 minutes
Open to view video. | 75 minutes
This session addresses the accounting, reporting, budgeting, and operating environment for noteworthy assets and liabilities of private colleges and universities. Panelists will approach the topics by considering FASB accounting and reporting requirements.
Financial Reporting for Public Institutions (GASB), Part 1
Open to view video. | 75 minutes
Open to view video. | 75 minutes
Hear an overview of Governmental Accounting Standards Board guidance that colleges and universities must pay attention to. This session covers requirements and financial reporting practice and delves into restrictions, assets, liabilities, inflows and outflows, net position, exchange and non-exchange transactions, and disclosures.
Financial Reporting for Public Institutions (GASB), Part 2
Open to view video. | 75 minutes
Open to view video. | 75 minutes
Hear an overview of Governmental Accounting Standards Board guidance that colleges and universities must pay attention to. This session covers requirements and financial reporting practice and delves into restrictions, assets, liabilities, inflows and outflows, net position, exchange and non-exchange transactions, and disclosures.
Changes in Accounting Principles and Other GASB Topics
Open to view video. | 75 minutes
Open to view video. | 75 minutes
This session addresses recent GASB pronouncements and proposed guidance in the pipeline. This includes reporting for accounting changes (Statement 100), revenue and expense recognition, endowments, and more.
Financial Reporting Model Changes: GASB 103
Open to view video. | 75 minutes
Open to view video. | 75 minutes
GASB Statement 103 has introduced changes to the BTA reporting model used by public institutions. This session covers the changes impacting the SRECNP, MD&A, component unit reporting, and more.
Operating Topics 1: Income Statement, GASB Approach
Open to view video. | 75 minutes
Open to view video. | 75 minutes
This session addresses the accounting, reporting, budgeting, and operating environment for noteworthy revenues and expenses of public colleges and universities. Panelists will approach the topics by considering GASB accounting and reporting requirements.
Operating Topics 2: Balance Sheet, GASB Approach
Open to view video. | 75 minutes
Open to view video. | 75 minutes
This session addresses the accounting, reporting, budgeting, and operating environment for noteworthy assets, liabilities, and deferred inflows and outflows of resources of public colleges and universities. Panelists will approach the topics by considering GASB accounting and reporting requirements.
External Reporting Requirements in Higher Education, Part 1
Open to view video. | 60 minutes
Open to view video. | 60 minutes
In addition to general purpose audited financial statements, presenters cover a myriad of additional external reporting from athletics through federal agency requirements.
