GASB 94 & 96: Preparing to implement new guidance for P3s & SBITAs

Now that you’ve implemented GASB 87, Leases, it’s time to prepare to implement GASB 94, Private-Public and Public-Public Partnership and Availability Payment Arrangements, and GASB 96, Subscription-Based Information Technology Arrangements. Understanding the scope of the new standards and their similarities to GASB 87 will help facilitate a smooth implementation.

Depending upon your entity, implementation may require significant work and you’ll likely have questions as you prepare to implement. In this view on-demand webinar, our experts will explain how the standards may affect your organization and provide practical guidance to help you understand and implement them.

Learning objectives

• At the conclusion of this webinar, participants will be able to:
• Identify steps to prepare for implementation of GASB 94 and 96.
• 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 87, Leases, GASB 94, Private-Public and Public-Public Partnership and Availability Payment Arrangements (P3s), and GASB 96, Subscription-Based Information Technology Arrangements (SBITAs).