Software (Topic 985) - FASB

Software (Topic 985) An Amendment of the FASB Accounting Standards CodificationTM No. 2009-14 October 2009 Certain revenue Arrangements That Include Software Elements a consensus of the FASB Emerging Issues Task Force The FASB Accounting Standards CodificationTM is the single source of authoritative nongovernmental generally accepted accounting principles. An Accounting Standards Update is not authoritative; rather, it is a document that communicates the specific amendments that change the Accounting Standards Codification. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.

2 2009-13, Revenue Recognition (Topic 605): Multiple-Deliverable Revenue Arrangements (A Consensus of the FASB Emerging Issues Task Force), as further described below. The amendments in this Update do not affect software revenue arrangements that do not include tangible products.

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  Revenue, Software, Topics, Recognition, Topic 958, Revenue recognition, Topic 605

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