BEGIN:VCALENDAR
VERSION:2.0
PRODID:
BEGIN:VEVENT
UID:601261imp
DTSTAMP:20260508T144700Z
DTSTART:20260819T190000Z
DTEND:20260819T210000Z
LOCATION: **Online**
SUMMARY: ACPEN: Accounting for Software
DESCRIPTION: Software-related transactions continue to evolve\, requiring careful analysis under U.S. GAAP. This two-credit course examines the accounting treatment of software costs\, with a primary focus on internal-use software and emerging guidance\n 

Participants will walk through the lifecycle of software development\, including capitalization and expense recognition\, amortization\, and impairment considerations. The course includes a focused review of ASU 2025-06 and its impact on accounting for internal-use software\n 

Additional topics include accounting for website development costs\, Software-as-a-Service (SaaS) arrangements\, and other cloud computing arrangements (CCAs)\, including implementation and hosting considerations. The course also addresses accounting for external-use software\, including technological feasibility\, capitalization thresholds\, and related revenue considerations\n 

Through practical examples and case-based scenarios\, participants will strengthen their ability to interpret authoritative guidance and analyze the financial reporting implications of software-related transactions\n 
CLASS:PUBLIC
END:VEVENT
END:VCALENDAR