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California State Controller's Office Malia M. Cohen
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  4. GAAP Basis Reporting
  5. GASB 96 Reporting Instructions

GASB 96 Reporting Instructions

  • GASB 96 Annual Reporting
    • GASB 96 Annual Reporting Submission Workbook
    • Instructions for Completing the GASB 96 Annual Reporting Submission Workbook
  • GASB 96 Training
    • GASB 96 Departmental Training
  • GASB 96 Departmental Logs
    • GASB 96 Contract Review Log (revised pre-implementation log)
    • GASB 96 SBITA Template
    • Instructions for Completing the GASB 96 SBITA Template
    • GASB 96 Remeasurement and Modification Guidance
    • GASB 96 SBITA Modification Template
    • GASB 96 SBITA Modification Examples
    • Instructions for Completing the GASB 96 SBITA Modification Template
  • GASB 96 Supplemental Materials
    • GASB 96 SBITA Implementation - Part I GASB 96 Overview
    • GASB 96 SBITA Implementation - Part II Business Process
    • GASB 96 SBITA Accounting Decision Tree
    • GASB 96 Subscription Term Calculation
    • GASB 96 SBITA Liability Calculation
    • GASB 96 Incremental Borrowing Rate
    • GASB 96 SBITA Asset Calculation
    • GASB 96 SBITA Stages of Implementation
    • GASB 96 Chart of Accounts Crosswalk
    • GASB 96 Report 18 and Differential 
    • GASB 96 Beginning Balances 7.1.2023
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