Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 101

FASB issued ASU No. 2015-05 to provide guidance on fees paid to an entity for cloud-based computing arrangements. That guidance provided that if a license was issued as a result of the transactions, the fees paid should be recorded as an intangible asset (with a resulting liability recorded) and accounted for in accordance with Subtopic 350-40. Any other fees paid would be considered a service contract and expensed as incurred. Stakeholders have requested additional guidance on fees paid in a cloud computing arrangement that is a service contract because the Codification was largely silent on the issue and diversity in practice had developed.