Treatment of endowments and earnings on endowments


Assignment : Public University Analysis

Select a public university system and review the financial statements and audit report for the system.

Write a 3 to 4 page paper in which you:

1. Identify and analyze the employee pension plan disclosures in the financial statements. Evaluate the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution.

2. Identify and analyze the economic conditions that will affect the future growth and success of the institution.

3. Review and evaluate the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution.

4. Compare the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements.

Your assignment must:

Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format.

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Accounting Standards: Treatment of endowments and earnings on endowments
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