Technology
Publications
- Technology Spotlight — Accounting for the Development of Generative AI Software Products (October 7, 2024)
- Technology Industry Accounting Guide (March 2023)
- Technology Spotlight — Applying the Revenue Standard to Cloud Conversion or Switching Rights (June 2021)
- Applying the Revenue Standard to Identify the Performance Obligations in Arrangements That Include Smart Devices, Updates, and Cloud-Based Services
- Scoping Considerations Related to Accounting for Software and Software-Related Costs