0
| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 12 ||| Review Questions: 4 ||| Final Exam Questions: 5 |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $12.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1984 |
| Description : | This course provides an overview of the accounting for internal-use software. The accounting and reporting requirements related to internal-use software can be found within ASC Topic 350-40. The primary information addressed within this ASC Topic relates to the development costs that should and should not be capitalized, how those costs are amortized, how they are tested for impairment, as well as presentation and disclosure requirements. |
| Usage Rank : | 0 |
| Release : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Accounting Software
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 12-Dec-2022 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - Technical - NASBA Registry - 1984 |
| Keywords : | Accounting, Account, Internal-Use, Software, Arrangements, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
|
| Course Contents : | Chapter 1 - How to Account for Internal-Use Software Arrangements Course Learning Objectives Course Overview Introduction What is and is not Internal-Use Software? Scope of Internal-Use Software Guidance Stages of Software Development Preliminary Project Stage Application Development Stage Postimplementation-Operation Stage Review Questions Upgrades & Enhancements Commencement of Capitalization Amortization – Non-Cloud Based Arrangements Amortization – Cloud Based Arrangements Impairment Considerations From Internal-Use to External Presentation Requirements Disclosure Requirements SEC Filing Disclosure Examples Review Questions Glossary of Key Terms |
Login/Register