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Don’t get caught off guard. The new guidance for accounting for cloud computing costs impacts more than just technology companies. Here are 5 things you need to know.
Accounting for cloud computing costs is complicated and doesn’t just affect technology companies. Tune in as Angela Fergason joins Heather Horn to discuss 5 things you need to know about implementing the new guidance. Topics include:
  • 0:56 - What’s happening. What is a cloud computing arrangement? In this segment we give a brief background and discuss the scope of the new guidance.
  • 3:12 - Background on the new standard. Angela explains why new accounting guidance on this topic was needed.
  • 5:35 - Details on the news guidance. Angela and Heather discuss the accounting, presentation, and disclosure requirements of the new guidance.
  • 16:12 - Adoption and transition. When is the new guidance effective and what are the transition provisions? Angela fills us in.
  • 19:19 - Next steps. We take a look forward on what companies should be doing now and where they can go for more information.

About our guest
Angela Fergason is a partner in PwC's National office with 20 years of experience specializing in accounting for revenue and employee compensation arrangements. She is  a frequent speaker on accounting and financial reporting topics and is a contributor to many PwC National office publications, including accounting guides on Revenue and Stock-based compensation.
About our host
Heather Horn is PwC’s National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.
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