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FASB Project: Cloud computing
As part of its due process, the FASB issues exposure drafts, discussion papers and other project documents for stakeholder review and input. This project page includes various milestones related to the FASB’s project on cloud computing.
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Cloud computing implementation costs post-ASU 2018-15
Updated: Q&As for customers applying the new guidance on cloud computing implementation costs.
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ASU on accounting for implementation costs of cloud computing
New ASU on customers’ accounting for implementation costs in cloud computing arrangements (CCAs)
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EITF reaches a final consensus on implementation costs for cloud computing
The EITF decided that implementation costs incurred by customers in CCAs should be deferred if they would be capitalized by the customer in a software licensing arrangement under the internal-use software guidance
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Proposed ASU on cloud computing implementation costs
KPMG reports on the FASB’s proposed ASU on customers’ accounting for cloud computing implementation costs.
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Accounting for cloud computing implementation costs
KPMG reports on the EITF’s deliberations on the accounting for implementation costs incurred in a cloud computing arrangement (i.e. a hosting arrangement) that does not contain a software license
