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UID:162446imp
DTSTAMP:20260514T085043Z
DTSTART:20270527T170000Z
DTEND:20270527T190000Z
SUMMARY: Accounting for Software
DESCRIPTION: Software-related transactions continue to evolve\, requiring careful analysis under U.S. GAAP. This two-credit course examines the accounting treatment of software costs\, with a primary focus on internal-use software & emerging guidance.

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

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

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