Costi di cloud-computing e immobilizzazioni immateriali: problemi aperti

This contribution intends to propose a comment on the methods of accounting treatment of the costs incurred by companies for the so-called customization of IT systems, whose basic design, however, is carried out by external consultancy companies and is normally offered on the market, taking into account what is stated by the accounting standard IAS 38, Intangible Assets and by some technical indications recently provided by IFRIC, in response to some relevant questions recently submitted to IFRIC itself by companies that apply IAS/IFRS. Furthermore, some notes will be provided, for comparative purposes, on the relevant technical standards envisaged by the Italian GAAP, published by OIC, paying particular attention to the implications for the audit work of the financial statements in which the directors have used international or national accounting standards.