Example: dental hygienist
Search results with tag "Intangibles goodwill and other internal use software"
Intangibles—Goodwill and Other— Internal-Use Software ...
asc.fasb.orghosting arrangement that is a service contract to follow the guidance in Subtopic 350-40 to determine which implementation costs to capitalize as an asset related to the service contract and which costs to expense. Costs to develop or obtain internal-use software that cannot be capitalized under Subtopic 350-40, such as
Intangibles—Goodwill and Other— Internal-Use Software ...
asc.fasb.orgarrangements include software as a service, platform as a service, infrastructure as a service, and other similar hosting arrangements. The Board heard from stakeholders that the absence of explicit guidance resulted in some diversity in practice as well as unnecessary costs and complexity for …