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Deloitte comments on GASB exposure draft on subscription-based information technology arrangements

Published on: Aug 23, 2019

Deloitte & Touche LLP has commented on the GASB's May 2019 exposure draft, Subscription-Based Information Technology Arrangements.

An excerpt from the comment letter is shown below:

We believe that the Board’s efforts to align the accounting for subscription-based information technology arrangements (SBITAs) with the guidance in GASB Statement No. 87, Leases, to the extent possible are reasonable and will help streamline many aspects of the final standard’s implementation. However, we believe that certain clarifications are necessary, and we have provided our comments and suggested edits.

For more information, see the full text of the comment letter which is available below.


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