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DTSTAMP:20260519T185059Z
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 and emerging guidance\n 

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\n 

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\n 

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\n 
Delivery Method: Individual webcast\n    CPE Credit: 2\n  Program Level: Basic                                                                      \n  
CLASS:PUBLIC
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