Self-Study Course Details
Course Description

The GASB has been working on some big projects lately. This course starts with a look at the GASB standards effective this year, including GASB 94, Public Private Partnerships and GASB 96, Subscription Based IT Arrangements. We will include practical applications in the form of case studies to apply the topics. We will then switch gears to the GASB standards coming down the pike, including the major projects of the GASB.

Learning Objectives

  • Identify the impact of GASB 94 on financial reporting for governments
  • Recognize the accounting for subscription based IT arrangements
  • Discover the journal entries compliant with GASB 94
  • Recognize the journal entries compliant with GASB 96
  • Identify the impact of standards effective in 2023
  • Recognize major projects the GASB is working on
  • Identify GASB standards effective after 2023
Learning Objectives
  • Please refer to the "course description" section for the learning objectives.
  • Prior experience with accounting for governmental entities
Advanced Preparation


Author Details
  • Melisa Galasso
    Melisa Galasso

    Melisa F. Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with over 15 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not for profit and governmental accounting.

NASBA Sponsor
  • National Registry of CPE Sponsors for the QAS self-study delivery method
    Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:


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    Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.

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