[ACFR-contacts-news] FW: GASB Exposure Draft - Additional Proposal for Implementation Guidance Update-2023

[HAMILTON Robert W * DAS]

Hello ACFR Contacts,

Please see the email below about the GASB Exposure Draft covering an additional implementation guide question about GASB 96.

If you have feedback you'd like me to share to NASACT about the Exposure Draft, please let me know by Friday, February 24.

Even if you're not interested in providing feedback, hopefully you find this proposed question and answer helpful as your agency is implementing GASB 96.

Thanks,

Rob

From: Kim O'Ryan <koryan at nasact.org>
Sent: Monday, February 6, 2023 7:32 AM
To: NSAAAuditors <NSAAAuditors at nasact.org>; NASCComptrollers <NASCComptrollers at nasact.org>; StateTreasurers <StateTreasurers at nasact.org>; NASACTCARA <NASACTCARA at nasact.org>; NASCCFRA <NASCCFRA at nasact.org>; NSAA2023AuditStandardsReportingCommittee <NSAA2023AuditStaNSAA2023AuditStandardsReportingCommitteendardsReportingCommittee at nasact.org>
Cc: NSAAAuditorsCCs <NSAAAuditorsCCs at nasact.org>; NASCComptrollersCCs <NASCComptrollersCCs at nasact.org>; StateTreasurersCCs <StateTreasurersCCs at nasact.org>
Subject: GASB Exposure Draft - Additional Proposal for Implementation Guidance Update-2023

The Governmental Accounting Standards Board has issued an Exposure Draft (ED), Additional Proposal for Implementation Guidance Update-2023. The ED addresses the single issue of whether a cloud computing arrangement meets the definition of a SBITA as defined in GASB Statement No. 96, Subscription-Based Information Technology Arrangements.

The Exposure Draft<https://gcc02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fgasb.org%2Fpage%2FShowDocument%3Fpath%3DGASB%252520ED%25E2%2580%2594Additional%252520Proposal%252520for%252520Implementation%252520Guidance%252520Update%25E2%2580%25942023.pdf%26acceptedDisclaimer%3Dtrue%26title%3DGASB%2BEXPOSURE%2BDRAFT%25E2%2580%2594ADDITIONAL%2BPROPOSAL%2BFOR%2BIMPLEMENTATION%2BGUIDANCE%2BUPDATE%25E2%2580%25942023%26Submit%3D&data=05%7C01%7CRobert.W.HAMILTON%40das.oregon.gov%7C99538157c74f41a57efa08db0857728f%7Caa3f6932fa7c47b4a0cea598cad161cf%7C0%7C0%7C638112943903369913%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&sdata=gn9xHVq%2BZKrHmpzHDS1lpAmkHN1rk03BJWiaLh1un6c%3D&reserved=0> is available on the GASB's website at www.gasb.org<https://gcc02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.gasb.org%2F&data=05%7C01%7CRobert.W.HAMILTON%40das.oregon.gov%7C99538157c74f41a57efa08db0857728f%7Caa3f6932fa7c47b4a0cea598cad161cf%7C0%7C0%7C638112943903369913%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&sdata=kIR2Ho2GStkKW97LRVLW%2FVXkBgIow1aiQsql%2BR9Ueyw%3D&reserved=0>.

NASACT will be preparing an association position on the document. In order to meet the GASB's deadline of March 10, 2023, please send your comments to me no later than the end of the day on Tuesday, February 28.

Thank you,

Kim O'Ryan
NASACT
(859) 469-5120 (direct line)nsaa
(859) 276-1147
koryan at nasact.org<mailto:koryan at nasact.org>


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