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Farley, Jerry B. – AGB Reports, 1992
Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards…
Descriptors: Agency Role, Governance, Governing Boards, Higher Education