GASB 96
FEATURED ARTICLES
All articles in this category pertain to GASB 96. The new GASB standard focuses on government accounting for subscription-based information technology arrangements, or SBITAs. There are no previous standards that cover SBITAs under GASB. When GASB 87 was created, it covered lease arrangements, but it excluded intangible assets. After the realization that GASB 87 and GASB 51 didn’t cover SBITA contracts, GASB created GASB 96.
Learn more about GASB 96 below.
Recent articles
How To Convince Your Board You Need a GASB Software Solution
Use these tips to convince your board to get accounting software.
GASB 51 vs. GASB 96: Similarities and Differences in Accounting Treatment
Learn the differences between GASB 51 and GASB 96.
GASB Standards Effective Soon: Leases and Subscription-Based IT Arrangements
An overview of the new GASB standards, Statement 87 and Statement 96.
GASB 96: A Comprehensive Example of SBITA Accounting
Learn how to account for SBITA under GASB 96.
GASB 96: Subscription-Based Information Technology Arrangements (SBITA)
Learn how to account for SBITAs under GASB 96.