Accounting for cloud computing arrangements can be complex, with contracting and operational nuances driving the ultimate accounting treatment Differences in financial results can be due …

ASU 2018-15 addresses a customer’s accounting for implementation costs incurred in a cloud computing arrangement (CCA) that is a service contract. The new guidance is effective for …

Explore our Technology Spotlight series that address a broad range of questions about the accounting for cloud-computing arrangements and other cloud-based services. Save for later …

As a pioneer in cloud computing, Mike Kavis leads Architecting the Cloud, which offers insights from the POV of those who’ve had hands-on experience with cloud technology. Mike’s …

Dec 15, 2021 · Accounting for software costs has traditionally lagged behind technological developments, so it is little wonder that there exists some uncertainty as regards accounting …

Cloud computing is no longer a shiny object. Enterprises understand that cloud computing is a virtualized pool of resources, available on demand. Be it public, private, multicloud, or hybrid, …

Shooting for the cloud: Understanding how the structure of cloud arrangements may impact accounting Determining whether a cloud computing arrangement contains a lease All cloud …

Oct 30, 2023 · Which accounting guidance should you use—ASC 985-20 or ASC 350-40—to capitalize software development costs for SaaS, cloud, and on-premise solutions? This blog …

Cloud computing and agile development lie at the heart of many digital transformation efforts, offering organizations speed and flexibility alongside the potential for continuous innovation. …

Apr 25, 2021 · This has resulted in potentially significant accounting changes for entities that have entered into cloud-computing arrangements. The IFRS Interpretations Committee (IFRIC®) …