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GASB Proposes New Guidance for Subscription-Based IT Services

If cleared as final implementation guidance, the question and answer in this supplemental Exposure Draft will be added to previously exposed questions and . ....

Information Technology Arrangements , Governmental Accounting Standards Board , Exposure Draft , Additional Proposal , Implementation Guidance Update , Subscription Based Information Technology , Implementation Guide , Implementation Guides ,

GASB proposes guidance on range of topics

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The Governmental Accounting Standards Board proposed guidance Monday on various accounting and financial reporting issues that were identified during implementation, application and due process on its standards.
The issues covered by the
exposure draft of the omnibus statement include accounting and financial reporting for exchange or exchange-like financial guarantees; and classification and reporting of certain derivative instruments that are neither hedging derivative instruments nor investment derivative instruments. Other proposals involve clarification of certain provisions of Statement No. 87,
Leases, Statement No. 94,
Public-Private and Public-Public Partnerships and Availability Payment Arrangements; Statement No. 96,
Subscription-Based Information Technology Arrangements. GASB is also proposing to extend the period during which the London Interbank Offered Rate (LIBOR) is considered to be an appropriate benchmark interest rate for ....

Information Technology Arrangements , Supplemental Nutrition Assistance Program , Governmental Accounting Standards Board , Public Partnerships , Availability Payment Arrangements , Subscription Based Information Technology , London Interbank Offered Rate , தகவல் தொழில்நுட்பம் ஏற்பாடுகள் , துணை ஊட்டச்சத்து உதவி ப்ரோக்ர்யாம் , அரசு கணக்குவைப்பு முறை தரநிலைகள் பலகை , பொது கூட்டாண்மை , கிடைக்கும் கட்டணம் ஏற்பாடுகள் ,