GASB 96 Quarterly Reporting
GASB 96, Subscription-Based Information Technology Arrangements
Learning Opportunities
- Link to available learning opportunities for FY2025
Deliverables
- FY2025 SBITA Agency Workbook (with completed and signed Checklist)
Deadlines
- July 1-Feb 28 – Due Mar 31
- Updated Review Log
- Completed SBITA Input tab for new or unmodified SBITAs
- Completed SBITA Modification Input tab for modified SBITAs
- July 1-June 30 – Due July 15 (YE GASB 96 Reporting)
- Updated Review Log
- Completed SBITA Input tab for new or unmodified SBITAs
- Completed SBITA Modification Input tab for modified SBITAs
State of Wyoming Resources
- (1) GASB 96 Summary
- (2) PowerPoint Training
- (3) List of Possible SBITAs
- (4) Decision Tree
- (5) Calculation Tools: Subscription Term, Liability, Asset, Stages of Implementation
- (6) FY2023-FY2025 Monthly Borrowing Rates
- (7) FY2025 SBITA Agency Workbook
- (8) FY2025 SBITA Remeasurement and Modification Guidance
- (9) FY2025 SBITA Modification Input Tab Instructions
GASB Literature and Resources
- GASB Statement No. 96, Subscription-Based Information Technology Arrangements
- GASB Statement No. 87, Leases
- GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets
- GASB Statement No. 99, Omnibus 2022
- GASB Implementation Guide No. 2019-3, Leases
- GASB Implementation Guide No. 2020-1, Implementation Guidance Update—2020
- GASB Implementation Guide No. 2021-1, Implementation Guidance Update—2021
- GASB Implementation Guide No. 2023-1, Implementation Guidance Update—2023