GASB 96 Quarterly Reporting
GASB 96, Subscription-Based Information Technology Arrangements
Learning Opportunities
- Please see the Training Calendar on the Home Page for available GASB 96 training opportunities.
Deliverables
- SBITA Agency Workbook (with completed and signed Checklist)
Deadlines
- Q1 July 1-September 30 – Due October 31
- Q2 July 1-December 31 – Due January 31
- Q3 July 1-February 28 – Due March 31
- Q4 July 1-June 30 – Due July 15
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-FY2026 Monthly Borrowing Rates
- (7) SBITA Agency Workbook
- (8) SBITA Remeasurement and Modification Guidance
- (9) 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