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Recent ASUs: Internal-Use Software and Acquisition Accounting Updates

Accounting

Recent ASUs: Internal-Use Software and Acquisition Accounting Updates

Course 21951A · 2 hrs · CPA

Recent ASUs have brought meaningful changes to how companies account for internal-use software and business acquisitions. This chapter walks through the three-stage development model for internal-use software under pre-ASU 2025-06 GAAP, then shifts to acquisition accounting, including how the treatment differs depending on whether an acquiree is a variable interest entity. Coverage of reverse acquisition scenarios rounds out the discussion, giving practitioners a solid foundation for applying these updates in practice.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA
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NASBA Area: Accounting

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Recent ASUs: Internal-Use Software and Acquisition Accounting Updates
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