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November 16, 2018 Newsletter 5 min read
Welcome to Higher Ed perspectives, your hub for insights on everything from maximizing capital improvements and technology investments to staying ahead of the new accounting standards and data security threats. Subscribe now.

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December 2018

Webinar: Practical application of the new FASB financial reporting model
Register for our webinar to get up to speed on the new FASB update.

GASB Statement 84: The changing landscape of fiduciary activities
GASB 84 outlines how to identify and report fiduciary activities for governmental units. Here’s what you need to consider as you plan to implement the new standard.

GASB releases Statement 90, Majority Equity Interests
Here are a few things to consider when applying this new standard.

GASB 87, Leases: Four steps to a successful implementation
GASB 87 makes significant changes to how you report for leases. Are you prepared? Follow these four steps for a smooth implementation.

IRS releases long-awaited guidance on “parking tax” for tax-exempt employers
Many exempt organizations have been waiting for more guidance on the new “parking tax,” Code Section 512(a)(7). Here’s what you need to know about the new rules and how they’ll affect your organization.

Crisis communication: Five steps to engage stakeholders
In tough times, communicating with stakeholders is critical to minimizing negative impacts, maintaining control, and securing the support your organization needs to move forward. Here’s how to start.

Culture: If it’s not broken, how can you fix it?
Many successful organizations take an alternative approach to managing culture change. They focus less on what's toxic and dysfunctional and more on leveraging existing strengths and engaging their most valuable resource — their people — to drive change. Here's how.

Why you need to understand AI to stay competitive
You hear it everywhere: AI is the future. What you may not know is that it’s already here, you probably use it daily, and it’s poised to make your job a whole lot easier.

The Road Ahead
PMFA’s 2019 economic outlook

Learn from Leaders
Executives from the Detroit Lions, Carhartt, and PVS Chemicals share their best leadership tips 

September 2018

Is an innovation center the next step for growth on your campus?
College students today are constantly searching for opportunities to collaborate and be innovative. Why not foster that collaboration on your college or university campus in an innovation center?

The devil is in the data: Optimizing value in the digital age
Are you making full use of the data you collect? Here are some practical ways to gain the upper hand.

GASB 83: Asset retirement obligations
Per GASB 83, certain asset retirement obligations now require the recording of a liability and a corresponding deferred outflow on the face of the financial statements. Here are the key considerations for adopting this standard.

Tax reform for tax-exempt organizations
How will tax reform impact higher education? Here’s our perspective and what you need to know.

ERP change management: Five pillars of success
Change is a certainty when implementing any new ERP system. Use these suggestions to help you ensure, and your workforce embrace, a smooth and successful ERP implementation.

Five benefits of cloud-based disaster recovery
Are you prepared for an IT disaster? If you think you’re immune, think again. Here’s how to get started on your disaster recovery plan and key considerations to weigh when thinking about cloud-based disaster recovery solutions.

July 2018

Prepare now: FASB changes to the not-for-profit reporting model are coming
Join our webinar on July 26 as we discuss FASB’s new requirements, limitations, and consequences for the not-for-profit reporting model. 

What you need to know about not-for-profit contributions
FASB recently issued Accounting Standards Update 2018-08, Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made. Join us as we discuss FASB’s new standard.

College overcomes challenges to complete student housing under budget A Midwestern college required an owner’s representative to act as an independent, experienced extension of their staff to help manage an $8.8 million, 46,000-square-foot student housing project on its campus. 

GDPR compliance: Are you prepared?
The impending General Data Protection Regulation (GDPR) will affect how organizations store, process, and secure personal data. Adherence will be crucial for you to avoid costly fines and damage to your reputation. Are you ready for compliance? 

Taking an enterprise approach to CRM in higher education
CRM is a key growth driver for many institutions. But few in higher education believe they’re getting the most of out of their investment. Building a CRM culture can change that. 

Split what? A guide to split-interest agreements under GASB 81
Now in effect, GASB 81, Irrevocable Split-Interest Agreements, provides recognition and measurement guidance for situations in which a government is a beneficiary of an irrevocable split-interest agreement. Here are the key terms and common accounting situations to know. 

Surprised by the Safeguards Rule compliance requirements? Seven questions higher ed is asking
Higher ed institutions must soon have the proper controls and processes in place to comply with the Safeguards Rule of the Gramm-Leach Bliley Act. Here are the top questions institutions are asking about compliance, and our answers.

March 2018

Tax reform tosses nonprofits $1M quandary
Some nonprofit hospitals and universities paying executives more than $1 million face hefty tax penalties. Those looking to avoid these excise taxes have a few alternatives.

Cybersecurity for the public sector: You've been hacked — now what?
Cyberattacks often target the public sector. This on-demand webinar series will help you figure out where to start after a data breach, determine how it happened, and protect your organization for the future.

Communication is key: Working with your actuary to prepare for GASB 75
Good communication with your actuary can make or break successful GASB 75 implementation. Here's how to start the dialogue to ensure important assumptions used in the actuarial valuation are appropriate for your OPEB plan. 

Best practices for successful implementation of GASB 75
Gearing up to adopt GASB 75? These best practices can guide you to a successful implementation. 

Perkins Loan program expiration and tax law changes: Next steps for your institution
Learn how the expiration of the Perkins Loan program and the emerging tax law changes will impact your higher education institution. 

What’s the difference between a construction manager, architect, and owner’s representative?
Failing to meet financial expectations, running behind schedule, or going over budget from mistakes can increase a capital project’s costs exponentially. Owner’s reps are uniquely able to help higher education institutions plan and execute successful capital improvement programs.

Fostering staff engagement by putting people first
Plante Moran was recently named one of Fortune magazine's "100 Best Companies to Work For" for the 20th year in a row. Why? Because of our people and our environment centered around high-touch relationships, transparency, and trust. Celebrate with us.