GASB 96: SBITA accounting implementation

Governmental Accounting Standards Board (GASB) statement No. 96 for subscription-based information technology arrangements (SBITA) is effective for periods ending June 30, 2023 and after. Learn how to leverage your knowledge from implementing the GASB lease standard in this process as well as aspects unique to SBITA accounting.

Key takeaways 

• Recognize the similarities and differences between GASB No. 96 and GASB No. 87 
• Discover how to leverage lease implementation experience for SBITA implementation 
• Understand what to be doing now to prepare for GASB No. 96 implementation 

Presenter and subject matter specialist 

Jodi Dobson, CPA, Public Sector Professional Practice Principal

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