Accounting for Software
Online
2.00 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
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.
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.
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.
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.
Objectives
- Recall the accounting for internal-use software under ASU 2025-06
- Identify the accounting treatment for website development costs
- Identify the accounting implications of Software-as-a-Service (SaaS) arrangements
- Recall the accounting for external-use software
Highlights
- Master the accounting for software costs under U.S. GAAP
- Navigate capitalization, amortization, and impairment with confidence
- Understand the full lifecycle of internal-use software accounting
- Stay current on ASU 2025-06 and emerging guidance
- Apply accounting rules to SaaS, cloud computing, and website development costs
Designed For
All accounting/auditing professionals
Prerequisites
None
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Leader(s):
Leader Bios
Melisa Galasso, CPA, CPTD, Founder and CEO, Galasso Learning Solutions LLC
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA’s Board of Directors. She previously served on the AICPA’s Technical Issues Committee (TIC) and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the AICPA’s State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
Non-Member Price $119.00
Member Price $89.00