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Lease and SBITA Accounting for Tribal Entities

June 15 @ 1:00 pm - 2:00 pm EDT

MossAdams CPE Webinars

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


The Governmental Accounting Standards Board (GASB) issued Statement Number 87, Leases, and Statement Number 96, Subscription-Based Information Technology Arrangements (SBITA). These standards significantly change the accounting and reporting requirements for leases and subscription-based information technology arrangements.

GASB 87 is effective for reporting periods beginning after June 15, 2021, and GASB 96 is effective for reporting periods beginning after June 15, 2022, which means it’s time to start planning for implementation.

Join us for our webcast, Lease and SBITA Accounting for Tribal Entities, in which we’ll cover how changes introduced by GASB 87 and 96 may affect your Tribe or Tribal entity. We’ll discuss the following as they relate to these new standards:

  • Overall scope and objectives
  • Timing and transition requirements
  • Implementation strategies

CPE Information

CREDITS: Accounting: 1

After completing this training, participants will be able to; describe how the new lease standard changes the accounting for both lessees and lessors; describe how the new subscription-based information technology arrangements (SBITA) standard changes the accounting for such arrangements; and identify the accounting and disclosure requirements under the new standards.

REFUND POLICY: For more information about administrative policies regarding CPE, refunds or complaints, please contact Laura Krauss at (972) 458-3748 or send them an email.
Moss Adams 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: www.nasbaregistry.org.

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