Announcing On-Demand CPE Webinars | Start Learning

GASB Statements 87 & 96: An Intro and Comparison

This webinar provides an overview of GASB 87 and GASB 96, including the definitions of a lease and a subscription presented in the standards, as well as the similarities and differences of the accounting treatments presented in each. LeaseQuery experts will explore how these standards apply to government entities and what factors to look for when starting your transition.

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Software Capitalization Rules under US GAAP and GASB

Software Capitalization Rules under US GAAP and GASB

1. Software Capitalization Rules under FASB and GASB 2. Types of software Purchased software Internally-developed software Software as a Service (SaaS) 3. SummarySoftware Capitalization Rules under FASB and GASB The capitalization of software development costs was a...

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