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

SBITA terms

Subscription liability

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.