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Oct 2018 - Market Note - Doc # US44396918

FASB Releases an ASU to Clarify How to Report Cloud Implementation Expenses

By: Rob BrothersProgram Vice President, Software and Hardware Support and Deployment Services, Susan G. MiddletonResearch Director, Technology Financing Strategies


This Market Note reviews a recent ASU by the FASB that provides guidance about implementation costs for cloud services.

"IDC research shows that customers adoption of flexible consumption models is increasing because of the agility, transparency, and simplicity of these models, but concerns about accounting treatment continue to linger. IDC applauds the FASB for addressing topics of concern in this space and removing barriers to compliance." — Susan G. Middleton, research director, Technology Financial Strategies



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