ASPE standards effective in 2023 and beyond | Deloitte CFR

ASPE

The following standards have been issued or amended on or after January 1, 2023:

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.