A Quick Guide to GASB 96:Government Accounting for Subscription Software

GASB 96 has garnered significant attention recently, as it was issued on May 20, 2023. In this comprehensive guide, we will delve into what GASB 96 is, and its purpose for subscription-based information technology arrangements. Subscription-Based Information Technology Arrangements (SBITAs), also known as SBITAs, refer to contractual agreements between government entities and technology service providers.…

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NOTED: ESG Impacts to Healthcare RE Investment

Environmental, social, and governance (ESG) considerations have become increasingly important in the real estate investment community. In healthcare real estate, ESG factors have emerged as critical drivers of investment decisions. ESG factors can impact investment returns and play a significant role in shaping the future of healthcare real estate. ESG in Healthcare Real Estate Healthcare…

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