The Ultimate Guide for GASB 96: Accounting for SBITAs
This guide covers the adoption of GASB 96, accounting for subscription-based IT arrangements (SBITAs), in an easy-to-understand format with real-life examples.
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The definition of a SBITA
This new guidance is effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. No prior guidance exists for these specific contracts.