GASB 96 AMORTIZATION
Автор: Accounting Journal Entries
Загружено: 2024-06-14
Просмотров: 346
Описание:
Hello, everyone! Welcome back to our channel. Today, we're diving into GASB 96 and how to calculate an amortization schedule for subscription-based information technology arrangements (SBITAs). GASB 96, established by the Governmental Accounting Standards Board, requires organizations to recognize a subscription liability and a subscription asset for SBITAs. This video will guide you through the key concepts of GASB 96, including SBITA classification, subscription liability, and subscription asset. We'll also walk you through a step-by-step process to calculate an amortization schedule with a practical example. By the end of this video, you'll be able to simplify your SBITA accounting and ensure compliance with GASB 96. Stay tuned!
Topics Covered:
Understanding GASB 96
Key concepts of SBITA accounting
Step-by-step guide to calculating an amortization schedule
Practical example with detailed calculations
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