ASPE standards effective in 2023 and beyond | Deloitte CFR
Title | Description | Effective Date |
---|---|---|
AcG-20, Customer’s Accounting for Cloud Computing Arrangements | This Guideline provides guidance on accounting for a customer's expenditures in a cloud computing arrangement; and determining whether a software intangible asset exists in the arrangement. | Effective for fiscal years beginning on or after January 1, 2024, with earlier application permitted |