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GASB 94 & 96: Preparing to implement new guidance for P3s & SBITAs

May 23 @ 2:00 pm - 3:00 pm EDT

Plante Moran CPE webinars

Participants of the free live webinar will be eligible for 1 CPE credit.


With GASB 87 implementation behind you, it’s time to prepare for GASB 94 and 96. Our experts answer your questions and help ready your organization for a smooth implementation.
Now that you’ve implemented GASB 87, Leases, it’s time to prepare to implement GASB 94, Private-Public and Public-Public Partnership and Availability Payment Arrangements, and GASB 96, Subscription-Based Information Technology Arrangements. Understanding the scope of the new standards and their similarities to GASB 87 will help facilitate a smooth implementation.Depending upon your entity, implementation may require significant work and you’ll likely have questions as you prepare to implement. In this webinar, our experts will explain how the standards may affect your organization and provide practical guidance to help you understand and implement them.

Learning objectives

  • At the conclusion of this webinar, participants will be able to:
  • Identify steps to prepare for implementation of GASB 94 and 96.
  • Explain the key impacts of the implementation of these standards on your organization.
  • Summarize common issues and considerations for implementation of the standards.
  • Articulate the similarities between GASB 87, Leases, GASB 94, Private-Public and Public-Public Partnership and Availability Payment Arrangements (P3s), and GASB 96, Subscription-Based Information Technology Arrangements (SBITAs).
Plante & Moran, PLLC, 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 final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or by visiting the website: nasba.org.

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