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GASB 51

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All articles in this category pertain to GASB 51. The GASB standard focuses on accounting for the service capacity of intangible assets. This includes internally developed computer software as well as third-party software. While it focuses on accounting for technology, it is different from GASB 96, which focuses on subscription-based IT arrangements (SBITAs).

Learn more about GASB 51 below.

GASB 51 vs. GASB 96: Similarities and Differences in Accounting Treatment

GASB 51 vs. GASB 96: Similarities and Differences in Accounting Treatment

by LeaseQuery | Sep 10, 2021 | Articles, GASB, GASB 51, GASB 96, Government Accounting, Intangible Assets

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  • Intangible Assets
    • ASC 350
    • GASB 51
    • GASB 96
    • Goodwill Accounting
    • IAS 38
    • Internal-Use Software and IT Subscriptions
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  • Lease Accounting
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Material Accounting

Topics

  • Auditing
  • Intangible Assets
  • Investment Accounting
  • Lease Accounting

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