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Episode 115: Accounting for Cloud Computing Arrangements

IFRS Talks - PwC's Global IFRS podcast

CHAPTER

What Are the Accounting Challenges of Clad Computing Sass?

Customisation and configuration costs are normally incurred at the start of an enragement, so they wouldn't aly happen at the end. And what's interesting is that these costs can be borne by different parties. The sask provider who is giving them the soft ware can do the integrations and thecustomizations themselves, or they can hire a third party to do it. But if the customisation consideration is not taken into account in your accounting, then you need to determine whether the services are distinct from the overall sass arrangement. So i'm wontin now tung to garry. Am, and garry, we're going to ask you to tell us about what's interesting

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