Status of Statement No. 96

Statement No. 96
Subscription-Based Information Technology Arrangements


Status

Issued: May 2020

Effective date:

  • For fiscal years beginning after June 15, 2022, and all reporting periods thereafter
Affects:

  • Amends GASBS 34, ¶116 and ¶117
  • Amends GASBS 38, ¶10
  • Amends GASBS 42, ¶11 and ¶12
  • Amends GASBS 51, ¶3
  • Amends GASBS 62, ¶135
  • Amends GASBS 87, ¶8
  • Amends GASBIG 2015-1, Q5.77.1 and QZ.51.18
  • Supersedes GASBIG 2015-1, QZ.51.21
  • Amends GASBIG 2015-1, QZ.51.22 and QZ.51.23
  • Supersedes GASBIG 2015-1 QZ.51.38
  • Amends GASBIG 2017-2, Q4.61
  • Amends GASBIG 2019-3, Q4.22, Q4.25, Q4.64, and Q4.67
Affected by:

  • Paragraph 9 amended by GASBS 99, ¶23
  • Paragraphs 21 and 23 amended by GASBS 99, ¶25
Primary Codification Section Reference: S80

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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