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The online version of the IPEDS Glossary provides definitions for almost 500 postsecondary-related terms used in the collection and dissemination of IPEDS data.

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Term Definition Related terms
FASB (Financial Accounting Standards Board) Financial Accounting Standards Board (FASB) is recognized by the American Institute of Certified Public Accountants (AICPA) as the body authorized to establish accounting standards. In practice it defers to the Governmental Accounting Standards Board (GASB) for the setting of accounting standards for local and state government entities.
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National Center for Education Statistics -
U.S. Department of Education