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Configuration or customisation costs in a cloud computing arrangement
IFRS NEWS Configuration or customisation costs in a cloud computing arrangement
The International Financial Reporting Interpretations Committee (the IFRIC), a committee of the International Accounting Standards Board) received a request addressing how a customer should account for costs of configuring or customising a supplier’s application software in a Cloud Computing or Software as a Service (SaaS) arrangement.
Sarah Carroll
Sarah Carroll
| 6 min read | 08 Oct 2021