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Implementing GASB 96 & 101: Next steps for higher education

Presented By:
Katie Thornton Brian Greko Vicki VanDenBerg
Mar. 23, 2023
View On-Demand
Our experts explain what institutions need to know about GASB 96 and 101 and offer practical tips for implementation.
Three business professionals referring to a report on their tablet computer.As you prepare to implement GASB 96, Subscription-Based Information Technology Arrangements (SBITA) and GASB 101, Compensated Absences, you’ll likely have many questions. As more organizations embrace a cloud-first IT strategy, GASB 96 provides guidance on the accounting and financial reporting for subscription-based IT arrangements. GASB 101 replaces GASB 16 and provides a more consistent model for accounting for compensated absences.

In this view on-demand webinar, our experts will explain how these two standards may affect your institution, share effective dates, and provide practical guidance on implementation.

At the conclusion of this view on-demand webinar, participants will be able to:

  • Identify steps to prepare for the implementation of GASB 96 and 101.
  • Explain the key impacts of the implementation of these standards on your organization.
  • Summarize common issues and considerations for implementation of the standards.
  • Articulate the similarities between GASB 96, Subscription-Based Information Technology Arrangements, as amended (SBITAs), and GASB 87, Leases

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