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Accounting Spotlight

Cloud Migration Complexities (March 29, 2022)

Accounting Spotlight
March 29, 2022
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Cloud Migration Complexities

Footnotes

1
Replatforming is often referred to as “lift, tinker, and shift.”
2
In a partial rebuild (often referred to as “refactoring”), an organization rebuilds application code to optimize the cloud. Partial rebuilds are often performed with third-party partners through PaaS.
3
For titles of FASB Accounting Standards Codification (ASC) references, see Deloitte’s “Titles of Topics and Subtopics in the FASB Accounting Standards Codification.”
4
FASB Accounting Standards Update (ASU) No. 2018-15, Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract — a consensus of the FASB Emerging Issues Task Force. For a discussion of the ASU’s key provisions, see Deloitte’s September 11, 2018, Heads Up.