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

Author: Eric S. Berman

This two CPE course 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.

Publication Date: March 2023

Topics Covered

• GASB-94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
• GASB-96, Subscription — Based Information Technology Arrangements
• GASB-99, Omnibus 2022 — Impact on GASB-94 and 96
• Policies, procedures and other things to consider while implementing

Learning Objectives

• Identify the provisions of GASB Statement Nos. 94, 96 and 99
• Recognize the various provisions of how the statements interrelate
• Identify policy, procedure and operational changes that you or your clients may need to consider as part of implementing the statements
• Recognize how to 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
Self-Study

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

Program Prerequisites
None

Advance Preparation
None