Accounting for Cloud Computing or Software as a Service (SaaS) arrangements.
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Configuration or customisation costs in a cloud computing arrangement
IFRS
TMT industry: Fully charged or on standby?
TMT
Our research revealed five key trends that resonated with Technology, Media and Telecoms (TMT) industry leaders around the world. We asked a panel of our experts from UK, US, India Ireland and Germany, to give us their reaction to the findings.
Key business questions facing technology companies in 2021
Technology sector
We consider the key business questions facing technology firms in 2021.
Accounting for cryptocurrencies
IFRS
In this Viewpoint, we explore the acceptable methods of accounting for holdings in cryptocurrencies while touching upon other issues that may be encountered when accounting for cryptocurrencies.