Dynamic programming languages, web and database serversĤ.15. Distribution of content in RHEL 8"Ĭollapse section "3. In particular, the illustration includes a reporting entity that discloses that the carrying amount of its capitalized software is subject to significant uncertainty, as related to estimates of future years' revenues and useful lives that are made at the date of the financial statements, which may significantly impact the carrying amount of capitalized software costs.Providing feedback on Red Hat documentationĮxpand section "3. ASC 985-20, Software-Costs of Software to Be Sold, Leased, or Marketed, includes an illustration describing the application of the disclosure requirements under ASC 275 to risks and uncertainties related to externally marketed software costs. Transfers and servicing of financial assetsĪmortization of capitalized costs for software to be sold, leased, or otherwise marketed is recorded within cost of sales. This is because the amortization is directly associated with revenue recognized on a software product that is marketed to others, and as such, the expense would be charged to cost of sales or a similar expense category, consistent with the costs of other non-software products that are sold or marketed to others. Revenue from contracts with customers (ASC 606) Loans and investments (post ASU 2016-13 and ASC 326) Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12) Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differences Business combinations and noncontrolling interestsĮquity method investments and joint ventures
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