This is a 2 hour webcast that will focus on the similarities between all three of these GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s. Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2.
Product Code
1000005130-141199
Credit Type
CPE: 2
CPE-AA: 2
CPE-GT: 2
CPE-Technical: 2
CPE-YB: 2
Intended Audience
CPAs and other financial professionals preparing the type of work described.
NASBA Field of Study
Auditing (Governmental)
Level of Difficulty
Intermediate
Prerequisites
none
Advance Preparation
None
Learning Objectives
Recall the unique accounting principles and transactions applicable to NFP organizations
Identify the basic financial statements of nonprofit organizations
Recall the accounting for contributions
Identify net asset classifications for nonprofit organizations