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UID:243366imp
DTSTAMP:20260501T172828Z
DTSTART:20260617T170000Z
DTEND:20260617T190000Z
LOCATION: Your Desk
SUMMARY: Accounting for Software WEBCAST
DESCRIPTION: Software-related transactions continue to evolve\, requiring careful analysis under U.S. GAAP. This course examines the accounting treatment of software costs\, with a primary focus on internal-use software and emerging guidance.

Participants will walk through the lifecycle of software development\, including capitalization and expense recognition\, amortization\, and impairment considerations. The course includes a focused review of ASU 2025-06 and its impact on accounting for internal-use software.

Additional topics include accounting for website development costs\, Software-as-a-Service (SaaS) arrangements\, and other cloud computing arrangements (CCAs)\, including implementation and hosting considerations. The course also addresses accounting for external-use software\, including technological feasibility\, capitalization thresholds\, and related revenue considerations.

Through practical examples and case-based scenarios\, participants will strengthen their ability to interpret authoritative guidance and analyze the financial reporting implications of software-related transactions.
CLASS:PUBLIC
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