ERIC Number: EJ653961
Record Type: Journal
Publication Date: 2002
Reference Count: N/A
Inching toward an Operating Measure.
Fischer, Mary; Gordon, Teresa P.
Business Officer, v36 n2 p39-43 Aug 2002
Discusses what independent institutions of higher education said when surveyed about financial reporting practices and the desirability of an operating measure. Describes findings concerning who reports an operating measure, what is included as operating revenue, what is included as operating expense, how related disclosures are handled, and the potential impact on financial statement users. (EV)
Descriptors: Budgets, Educational Finance, Higher Education, Income, Measurement, Operating Expenses, Private Colleges, School Accounting, School Surveys, Standard Setting
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Authoring Institution: N/A