The purpose of this document is to provide policy and guidance for Boulder campus financial resource management as directed by the University of Colorado Administrative Policy Statement (APS) 4058, ...

The Federal Accounting Standards Advisory Board (FASAB) has issued a new interpretation that clarifies that federal accounting standards provide that debt cancellation is a nonexchange activity that ...

All resources (revenues) of an institution are initially classified as either unrestricted or restricted. This concept is applied to all of the fund groups, though particularly the current funds. From ...