GASB 96 Handbook

If you’re part of a state or local government or other governmental organization, you know you must comply with GASB 96. This standard applies to subscription-based IT arrangements (SBITAs) and is effective for fiscal years beginning after June 15, 2022. With this handbook, get the information you need to understand GASB 96, the effective dates, how your SBITAs are affected by the standard, and build a transition plan to get and stay compliant over the long-term. Download the handbook to learn:

• What is GASB 96 and how it differs from GASB 87

• What are the GASB 96 accounting requirements

• What’s required for SBITA disclosures

• How to build the right implementation plan

• How to choose the right solution provider