Previously-broadcast session FOR INFORMATION ONLY (no CPE credit available for re-watching)
ASU 2018-15 was issued in 2018 and aligns the accounting for implementation costs incurred in a hosting arrangement with existing guidance for internal-use software. In the five years since the ASU was issued, technology has progressed and changed rapidly; we’ve progressed from the ubiquitous Software as a Service to Platform, Infrastructure, and Desktop as a Service. As IT managers consider the merits of various cloud migration strategies, such as rip and replace, lift and shift, re-platform, and refactor, accounting teams need to first understand the underlying technology before being able to apply the guidance. In this session, American Chemical Society and O’Connor Consulting Services staff will share their experience applying the ASU to complex IT projects.
