Implementing GASB 96 & 101: Next steps for higher education

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