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Accounting Aktuell Blog: IASB bestätigt finale Agenda-Entscheidung des IFRS IC zur Bilanzierung von Kosten für Konfiguration bzw. Anpassung von Software bei Cloudlösungen nach IAS 38

Im Dezember 2020 erhielt das IFRS IC eine Anfrage, wie Kosten der (kundenspezifischen) Anpassung bzw. Konfiguration von Anwendersoftware zu behandeln sind, die ein Unternehmen im Rahmen einer Software-as-a-Service (SaaS)-Vereinbarung von einem Dritten bezieht.

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Andreas Bödecker

Andreas Bödecker

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Hannover

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