GASB 96 –SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)

---

This is a 2 hour webcast that will focus on the similarities between all three of these GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s.  Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2. 

Basic Course Information

Learning Objectives

• Understand the key provisions and requirements of GASB 96, GASB 94, and GASB 87.
• Identify the similarities and differences between GASB 96, GASB 94, and GASB 87
• Learn how to effectively navigate the implementation process  of GASB 94 and 96 and ensure compliance with the requirements.

Major Subjects

• Requirements of GASB 96, GASB 94, and GASB 87
• Implementation of GASB 96, 94 and 87