GASB 87 & GASB 96: From Basic Principles to Advanced Practices 

September 26, 2024 | 1:00 pm CT

This comprehensive session covers key principles of GASB 87 and GASB 96, from foundational to advanced concepts. We'll explore lease recognition, measurement, and disclosure under GASB 87, subscription-based IT arrangements (SBITAs) in GASB 96, and how to handle lease modifications for real-world compliance.

During this webinar attendees will:

Understand the principles of GASB 87 and GASB 96, including lease recognition, measurement, and disclosure requirements for government entities.

Analyze the accounting treatment of subscription-based IT arrangements (SBITAs) under GASB 96 and how they differ from leases under GASB 87.

Apply practical strategies to manage lease modifications and ensure compliance with the latest GASB standards in real-world government accounting scenarios.