GASB 96 (SBITA) Implementation Guide for Airports

calendar iconApril 25, 2023

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GASB Statement No. 96, Subscription-Based Information Technology Arrangements (SBITA), is in effect for fiscal years beginning after June 15, 2022. This podcast episode will focus on GASB 96 implementation and its implications in airports.

Scott Anderson, a Director on Cherry Bekaert’s Government & Public Sector (GPS) team who has recently returned from his GASB fellowship, and Jim Holman, Digital Advisory Services Strategy & Operations Leader, sat down with Danny Martinez, Government & Public Sector Accounting Advisory Lead, to discuss GASB 96, airports and the implementation process.

Part of our GPS podcast series, this episode covers:

  • GASB 96 overview and initial considerations for airports
  • Key software and other technologies used by airports
  • Determining which technologies are SBITAs
  • Challenges when identifying the completeness of the SBITA population
  • Challenges that may affect airports and who will need to address them
  • Additional changes or GASB standards that airports should look out and prepare for

If you have any questions specific to your business needs, Cherry Bekaert’s Government & Public Sector team is available to discuss your situation with you.

Related Resources:

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