Coming Up Next: Implementing GASB 94 (P3) and 96 (SBITA)

Coming on the heels of implementing new guidance on leases, governments must now implement GASB statements on accounting and reporting for subscription-based information technology arrangements (SBITAs) and public-private and public-public partnerships (PPPs). This session will review the new statements and share lessons learned from governments that have implemented these standards, as well as those that can be extrapolated to these arrangements from implementations of the lease standard.