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CPAR GOV/NFP - Vol. 2019 - No. 2 - 01 - Accounting for Subscription-Based IT Arrangements (demo)

Course Overview
In May 2019, the Governmental Accounting Standards Board (GASB) proposed new guidance on the accounting and reporting of subscription-based information technology arrangements, which have become increasingly prevalent among state and local governments over the past several years. In this segment, Marks Paneth LLP's Warren Ruppel reviews the major elements of the Exposure Draft on subscription-based IT arrangements and tells us what GASB's primary objectives were with its release.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize what a subscription-based information technology arrangement is;
  • Identify the major elements contained within the GASB's Exposure Draft on Subscription-Based IT Arrangements;
  • Recognize why the GASB issued an implementation guide on leases; and
  • Identify the issues covered in the implementation guide on leases.

Content Partner:

CPAR Government/Not-For-Profit

Prerequisites/Advanced Preparation:

Work experience in government accounting or auditing, or an introductory course in government accounting.

Speaker / Author:

CPAR Government/Not-For-Profit
SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS


Course Code : CPAR1403-d

Release Date : 08/02/2019
Expire Date : 09/09/2021
Credits :
CPE 0.00

Course Level : Update

Passing Grade : 70%
Format Type : eLearning
Mobile Compatible

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