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, ...
Following FASB’s issuance of Accounting Standards Update (ASU) No. 2016-02, Leases (Topic 842), in 2016, GASB issued Statement No. 87, Leases, in June 2017, to become effective for reporting periods ...
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 ...
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