米FASB、クラウド・コンピューティングの顧客側の会計処理基準案を公表（JofAより）

FASB proposes simpler accounting for fees paid to cloud service providers

FASBが、クラウド・コンピューティングの顧客が支払う料金について、会計基準案を公表したという記事。

FASB on Tuesday issued a proposal designed to simplify the accounting for fees that public and private companies pay as customers in cloud-computing arrangements with third-party service providers.

契約の中に、ソフトウェア・ライセンスを含むかどうかに対応して、会計処理が定められています。含まれている場合には、その他のソフトウェア・ライセンスと同様の会計処理を行います。含まれていない場合は、サービス（提供）契約として会計処理します。

The proposed Accounting Standards Update, Intangibles―Goodwill and Other―Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement, would give customers guidance according to whether a cloud-computing arrangement includes a software license:

・If the cloud-computing arrangement includes a software license, the customer would account for it in a manner consistent with accounting for other software licenses.

・If no software license is included in the cloud-computing arrangement, the customer would account for the arrangement as a service contract.