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Unraveling financial reporting changes: GASB 96 and its impact on SBITAs in the middle market

LIVE WEBCAST | August 09, 2023

Authored by RSM US LLP

Event overview

Are you ready to navigate the evolving landscape of financial reporting in the public sector? Join our highly informative webcast as we delve into the impact of Governmental Accounting Standards Board (GASB) Statement No. 96 on subscription-based information technology arrangements (SBITAs) within the middle market. Gain critical insights and strategies to unlock success in this changing environment.

During this webcast, RSM professionals will guide you through the key aspects of GASB 96, shedding light on the accounting treatment and reporting guidelines for SBITAs. Discover how this standard transforms the way government entities capitalize and disclose these arrangements, ultimately affecting financial statements.

We will explore the implications of GASB 96 on businesses operating in the middle market, examining the challenges and opportunities that arise. Learn how to effectively navigate the capitalization requirements, optimize amortization strategies and ensure compliance with the new disclosure rules.


Ashley Alejos  |  Partner  |  RSM US

Michelle Horaney |  Partner  |  RSM US

Learning objectives

Upon completion of this webcast, attendees will be able to:

  • Explain the key provisions of GASB 96 and its applicability to subscription-based IT arrangements (SBITAs), including cloud computing services, SaaS and PaaS.
  • Discuss the classification criteria for these arrangements based on the nature of the agreement, control and rights granted.
  • Understand the accounting treatment, recognition and reporting requirements for SBITAs.

CPE credits

CPE credit available
RSM US LLP is pleased to offer 1.0 CPE credits for attending each webcast. To qualify, you must log in to the webcast and provide your first name, last name and email address. You must remain logged in for a minimum of 50 minutes and answer 75 percent of the polling questions to receive credit. Group CPE is not available. For more information regarding administrative policies, such as refunds, cancellations and complaints, please contact us.

RSM US LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Advance preparation: None
Program level: Basic
Prerequisites: None
Delivery method: Group internet-based
Field of study: Accounting
CPE: 1.0 credits per webcast

Event details

Date and time
Wed, Aug 09, 2023
1 p.m. EDT | Noon CDT

Intended audience
Tax, accounting and finance executives

60 minutes

CPE credits
One CPE credit will be issued to eligible participants


This article was written by RSM US LLP and originally appeared on 2023-08-09.
2022 RSM US LLP. All rights reserved.

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