Webinar Details
Course Description

Join LeaseQuery as we examine the key concepts for Subscription-Based IT Arrangements (SBITAs) presented under GASB 96 and discuss how this new standard impacts government entities. We will review some  common contract components and the appropriate accounting treatment under the standard. The final section of this presentation will be applying the concepts introduced to an example, including the calculations necessary to record the journal entries required under GASB 96. 

Learning Objectives
  • Identify important dates in a subscription-based IT arrangement and how they determine the subscription asset and liability term.
  • Recognize key contract components and calculate each component’s impact to the subscription asset and subscription liability measurement.
  • Discover the initial and subsequent journal entries for an operating lease under GASB 96.
  • None
Who Should Attend

Accounting and finance professionals from private organizations in the midst of their adoption of and post-transition to ASC 842 will benefit most from this event, along with CPAs who serve non-public companies.

Advanced Preparation


Presenter Details
  • Jaron Moss
    • Technical Accounting Consultant

    Jaron Moss is a Technical Accounting Consultant for LeaseQuery and brings extensive experience with the ASC 842 and GASB 96 standards. Before LeaseQuery he worked in public accounting at BGW CPA. Jaron received his degree in accounting and business administration from Belmont Abbey College and is a licensed CPA.

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: NASBAregistry.org.
Date & Time
Tuesday, March 28, 2023

2:00 PM EDT (see additional timezones)

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

    For specific instructions on accessing your CPE, please see our FAQ section on our support page.

  • Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.

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