GASB Statements 87 & 96: An Intro & Comparison

Course Description

Join LeaseQuery as we take a look at the accounting changes required under GASB 87 and GASB 96.

In this session, our accounting expert will provide an overview of both GASB 87 and GASB 96. We will begin by explaining the definitions of a lease and a subscription presented in the standards and then we will examine the scoping considerations. Then we will walk through a simple subscription agreement example and how to calculate the subscription liability and asset.

Our presenters will discuss the similarities and differences of the accounting treatments presented in each standard. Finally, we will review how these new standards apply to your government organization and factors to look for when beginning your transition.

Learning Objectives

  • Obtain an understanding of GASB 87 and GASB 96, including how the standards define leases and subscriptions, and their scoping considerations
  • Learn how to calculate the subscription liability and related subscription asset
  • Identify the similarities and differences between GASB 87 and GASB 96 and how these standards will impact government entities
  • Review how to properly prepare for and complete the transition to GASB 96


  • None

Who Should Attend

Accounting and finance professionals from government entities who manage a medium-to-high volume of leases will benefit most from this event, along with CPAs who serve clients with a similar volume of leases.

Advanced Preparation



Jaron Moss

Jaron Moss

Accounting Manager at LeaseQuery

Jaron brings extensive auditing experience to his role as accounting manager at LeaseQuery. He has served as part of the audit staff at multiple accounting firms. He received his degree in accounting and business administration from Belmont Abbey College and is a licensed CPA.

CPE Webinar

Date & Time

Feb 7, 2023 – 1:00 PM ET

Course Information

CREDITS 1.00 hours
SUBJECT AREA Accounting (Government)

Register for this webinar below.


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