What changes occurred to the survey form for GASB?
A number of changes were made to the collection forms. Forms for public and private not-for-profit institutions were aligned in order to improve comparability across versions and to increase the utility of the data collected. For a detail list of the changes, see the following summary: http://nces.ed.gov/ipeds/submit_data/changes0809.asp. During the 2008-09 collection year changes were made to better align the finance reporting of public and private institutions based on recommendations from a Technical Review Panel held in January 2007. When the survey form for public institutions reporting using GASB accounting standards was created one of the recommended changes was omitted inadvertently. To correct this situation, these changes were made in Section C (Expenses and Other Deductions) for the 2009-10 collection period. • Add a column for Interest to better resemble the form used by FASB (private institution) reporters. • Eliminate the functional classification line of interest (as dep
