Webinar

Accounting for Software

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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. 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. 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. 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.

Major subjects

• Master the accounting for software costs under U.S. GAAP.
• Navigate capitalization, amortization, and impairment with confidence.
• Understand the full lifecycle of internal-use software accounting.
• Stay current on ASU 2025-06 and emerging guidance.
• Apply accounting rules to SaaS, cloud computing, and website development costs.

Learning objectives

• Recall the accounting for internal-use software under ASU 2025-06.
• Identify the accounting treatment for website development costs.
• Identify the accounting implications of Software-as-a-Service (SaaS) arrangements.
• Recall the accounting for external-use software.

Who should take this program?

• All accounting/auditing professionals.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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