GAE2307. Implementing New GASB Standards

This session will provide an overview of key implementation considerations for GASB Standards effective beginning fiscal years ending June 30, 2023 including GASB Statement No. 94; Public-Private and Public-Public Partnerships and Availability Payment Arrangements and GASB Statement No. 96; Subscription Based Information Technology Arrangements.

Learning Objectives:

• Identify and discuss the audit and accounting implications related to the implementation of new GASB Statements.
• Apply lessons learned through the implementation of other key GASB Statements.