The Governmental Accounting Standards Board published accounting and financial reporting guidance on subscription-based information technology arrangements, which have become more common for state and ...
The implementation of GASB Statements 87 and 96 has brought significant changes to how government entities report leases and subscription-based information technology arrangements. A thorough ...
GASB issued proposed implementation guidance on Monday that is intended to clarify, explain, or elaborate on existing guidance on subscription-based information technology arrangements (SBITAs). If ...
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