Accounting and financial reporting for leases under GASB Statement No. 87 provides the basis and conceptual starting point for the required accounting and financial reporting for PPPs and SBITAs. This webinar will build off of the participants' understanding of the accounting and financial reporting for leases in accordance with generally accepted accounting principles (GAAP), and discuss how to apply those principles in accounting for PPPs and SBITAs.

Who Will Benefit: Accounting and Auditing Professionals

• Those who successfully complete this seminar should be able to identify the characteristics of accounting and financial reporting for:
• Service concession arrangements and other PPPs by both transferor and operator governments
• Availability payment arrangements
• SBITAs