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Implementing GASB 96 – Subscription Based IT …
WebImplementing GASB 96 – Subscription Based IT Arrangements Effective FY202 3 . OVERVIEW. Statement No. 96 establishes a definition for SBITAs and provides guidance on the accounting and financial . reporting for such arrangements. The definition and requirements are very similar to those for GASB 87, Leases. Webselection of articles from the initial list of studies for possible inclusion were: 1.Studies published in English between 2000 and 2024 were retained. 2. Studies published in scholarly journals were retained; those published in non-indexed or predatory journals, trade journals, or magazines were rejected. 3. embroidery creations llc
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