Gearing Up for GASB-94 and 96, as amended by GASB-99 along with related Implementation Guidance (Completed)

This two CPE webinar will get you (or your clients) ready to implement GASB Statement Nos. 94 (Public-Private and Public-Public Partnerships and Availability Payment Arrangements) and 96 (Subscription-Based Information Technology Arrangements). Those two statements have been amended by GASB Statement No. 99 (Omnibus 2022). Hear the important elements of all three statements and how the Statements interrelate. Also, understand some important policies, procedures, and operational elements you may need to consider as you or your clients implement the Statements.

Topics Covered

• GASB Statement No. 94 (Public-Private and Public-Public Partnerships and Availability Payment Arrangements)
• GASB Statement No. 96 (Subscription-Based Information Technology Arrangements)
• GASB Statement No. 99 (Omnibus 2022)

Learning Objectives

• Identify the provisions of GASB Statement Nos. 94, 96 and 99
• Recognize the various provisions of the statements interrelate
• Identify policy, procedure and operational changes that you or your clients may need to consider as part of implementing the statements
• Implement GASB Statement Nos. 94 (Public-Private and Public-Public Partnerships and Availability Payment Arrangements) and 96 (Subscription-Based Information Technology Arrangements)

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None