Accounting for Cloud Computing Arrangements

With significant amounts being spent on technology upgrades, remote access, and cloud-based service arrangements. the AcSB has issued an exposure draft for a proposed new accounting guideline, AcG 20 – Customers’ Accounting for Cloud Arrangements.  This will be the first new AcG issued, if approved, since transition from Part V of the Handbook to ASPE … Continue reading “Accounting for Cloud Computing Arrangements”