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Leases, SBITAs and PPPs: Accounting and Financial Reporting

This virtual course explores the accounting and financial reporting guidance for government leases, subscription-based information technology arrangements (SBITAs) and public-private and public-public partnerships (PPPs). Governments enter into a variety of financial arrangements in order to manage their cash flows and operating needs. While leases, subscriptions and partnerships are not new concepts to governments, the generally accepted accounting principles (GAAP) requirements for these contracts has evolved in the past 10 years. Financings of a right-to-use asset results in the government reporting an intangible asset and a long-term liability. The training will provide participants with the basic information needed to properly account for leases, SBITAs and PPP and report them in financial statements prepared in conformity with GAAP.

When

12/7/2026 - 12/8/2026

Where

GFOA Learning Management System (LMS) https://learn.gfoa.org/

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