GASB 87 and GASB 96 Implementation Guide
Download the handbook to learn:
If you’re part of a state or local government or other governmental organization, you know you have to comply with two important lease accounting standards: GASB 87 and GASB 96. GASB 87 applies to most equipment and real estate leases and is effective for fiscal years beginning after June 15, 2021. GASB 96 applies to subscription-based IT arrangements (SBITAs) and is effective for fiscal years beginning after June 15, 2022.
With this handbook, get the information you need to understand each standard and their effective dates, evaluate which of your leases are affected by the standards, and build a transition plan to get and stay compliant over the long-term.
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