GASB 87 and 96: An Intro and Comparison


Course Description:
This 2 CPE webinar co-presented by Eide Bailly and LeaseQuery will be a refresher on the highlights of GASB-87 and introduce GASB-96. We will also compare and contrast GASB-87 and 96, illustrating how software can help your government succeed in the implementation of both standards.

Learning Objectives:

  • Explore the basics of GASB Statement No. 96, Subscription-Based Information Technology Arrangements, as amended (SBITAs), and how the SBITAs standard compares to GASB Statement No. 87, Leases
  • Examine how software may be beneficial for implementation.
  • Summarize a case in implementing GASB-96.

Eric S. Berman, MSA, CPA, CGMA Partner | Eide Bailly
Eric is a nationally recognized speaker, author, thought leader and auditor with a wealth of government client experience. He brings a unique perspective to the firm's clients as a former Deputy Comptroller of the Commonwealth of Massachusetts, a chief financial officer of a state agency and an audit partner with clients ranging from a well-known stadium to statewide pension systems. Eric's unique background and decades of governmental accounting, auditing and controllership experience allows his clients to meet their standards and goals and achieve new success along the way. He's been recognized with several major awards for his public service and work, and his insight means he can help you solve problems before they happen.

Wesley Williams, Accounting Manager | LeaseQuery
Wesley received both his Bachelor’s and Master’s degrees in accounting from Kennesaw State University. He brings auditing experience to the team from a previous internship, as well as a background in accounting.

Lease Query

If you missed any of the webinars in our series, the recordings can be accessed on our GASB 2023 page.

CPE Information
CPE Credits: 2
Field of Study: Accounting (Governmental)
Level of Knowledge: Intermediate
Delivery Method: Group-Internet Based

Additional Information: This is a Group-Internet Based Webinar. No prerequisites or advanced preparation required. For information regarding a complaint and/or program cancellation policies, please contact Amy DeGeorge.

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