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
- 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
- Paragraph 9 amended by GASBS 99, ¶23
- Paragraphs 21 and 23 amended by GASBS 99, ¶25
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 |