EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
Recent Searches
Overview
In our comment letter, we support the FASB’s efforts to address stakeholder feedback to modernize the accounting for internal-use software costs, better align the internal-use software guidance with that for external-use software and enhance the transparency of an entity’s cash flows related to software costs. While we support the FASB’s objective overall, we recommend it reconsider certain aspects of the proposal to improve operability of the proposed guidance.