IFRS fokussiert – Software-as-a-Service-Vereinbarungen – Auswirkungen auf die Bilanzierung als Folge der digitalen Transformation
Published on:
26 Jul 2021
The IFRS Interpretations Committee has published two agenda decisions clarifying how arrangements in respect of a specific part of cloud technology, Software-as-a-Service, should be accounted for. This German language newsletter offers a detailed discussion on these agenda decisions.