Exposure Documents Open for Comment
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|Proposed Accounting Standards Update—Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract; Disclosures for Implementation Costs Incurred for Internal-Use Software and Cloud Computing Arrangements (a consensus of the FASB Emerging Issues Task Force)
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.