Status of Statement No. 96

Summaries / Status

Status of Statement No. 96
Subscription-Based Information Technology Arrangements


Status

Issued: May 2020

Effective date:
  • For fiscal years beginning after June 15, 2022, and all reporting periods thereafter
Affects:
  • Will amend GASBS 34, ¶116 and ¶117
  • Will amend GASBS 38, ¶10
  • Will amend GASBS 42, ¶11 and ¶12
  • Will amend GASBS 51, ¶3
  • Will amend GASBS 62, ¶135
  • Will amend GASBS 87, ¶8
  • Will amend GASBIG 2015-1, Q5.77.1 and QZ.51.18
  • Will supersede GASBIG 2015-1, QZ.51.21
  • Will amend GASBIG 2015-1, QZ.51.22 and QZ.51.23
  • Will supersede GASBIG 2015-1 QZ.51.38
  • Will amend GASBIG 2017-2, Q4.61
  • Will amend GASBIG 2019-3, Q4.22, Q4.25, Q4.64, and Q4.67

Affected by:  No other pronouncements

Primary Codification Section Reference: Will be codified in S80
 

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position

AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions