FASB ASU 2025-06 - Internal-Use Software (Subtopic 350-40)
What is FASB ASU 2025-06 - Internal-Use Software (Subtopic 350-40)?
The FASB's rewrite of internal-use software accounting: capitalisation starts when management has authorised and funded a project and completion and intended use are probable, deferred while significant development uncertainty remains; the Update also sets the cost list, impairment, upgrade, website and hosting implementation rules, aligns disclosure with property, plant and equipment, and gives three transition routes for annual periods beginning after 15 December 2027. It comprises 15 controls organised across 5 domains, and applies in the United States.
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