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 Business & Financial Affairs > Financial Operations > Financial Reporting > 
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Preparation of Financial Statements

The University’s Financial Position

Accounting Principles

The Financial Statements of the university are prepared annually using the economic resources measurement focus and the accrual basis of accounting. The Financial Statements include:

  • Statement of Net Assets
  • Statement of Revenues, Expenditures and Changes in Net Assets
  • Statement of Cash Flows
  • Notes to the Basic Financial Statements
  • Management’s Discussion and Analysis

 

These statements are audited and published annually under the authority of the Vice President of Business and Financial Affairs. The Basic Financial Statements include all disclosures necessary for readers to gain a broad understanding of the university’s financial position and changes in financial position.

 

 

 

 

 

 

 

 

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This page last updated April 6, 2007
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