GASB’s Lease and SBITA Standards: Implications and Adoption Challenges
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GASB’s Lease and SBITA Standards: Implications and Adoption Challenges

15 days ago · 1 hour 57 min watch

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Leases and SBITA Made Simple

This Governmental Audit Quality Center (GAQC) Web event will provide auditors of state and local governments with a compilation of implementation considerations, auditing considerations, and commonly asked questions on Governmental Accounting Standards Board (GASB) Statement No. 87, [ital] Leases, and GASB Statement No. 96, [ital] Subscription-Based Information Technology Arrangements (SBITA). Auditees may also find the session useful as well.

In addition to exploring some of the more significant implementation challenges and key auditor considerations, specifics topics to be covered include the following:

  • Practical application tips on GASB's leases and SBITA standards

  • Auditing considerations for lease and SBITA assets, liabilities, and other related financial statement amounts

  • An overview of the new chapter on leases in the AICPA Audit and Accounting Guide, [ital] State and Local Governments

  • Helpful tips for auditors in developing an effective and efficient audit approach

  • A summary of reporting matters relating to new standards

  • Answers to common questions related to the new standards.

Download the Download the GASB's Lease and SBITA Standards Web event slides

File name: gasbs-lease-and-sbita-standards-web-event.pdf

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