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Technology Alert — Challenges associated with applying the new revenue standard: Accounting for implementation services related to a cloud-based or hosted software arrangement

Published on: Nov 01, 2019

This Technology Alert discusses factors to consider in the determination of whether implementation services that are included in a software-as-a-service (SaaS) arrangement represent activities that do not transfer a good or service to the customer, a promise that is not distinct from the SaaS, or a distinct performance obligation.


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