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Webinar Recording

Understanding GASB 96:
Subscription-Based IT Arrangements (SBITA)

Topics covered include:

Group 1433Understand what counts as a complete population of SBITA
Group 1433Determine which parts of subscription-based costs should be capitalized
Group 1433Learn how to measure the initial subscription liability and subscription asset
Group 1433Discuss capitalization criteria and footnote disclosure requirements and more

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