BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month April 20, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Accounting
  • schedule 110 minutes

Accounting for Software Costs: Preparing for New ASU 2025-06

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About the Course

Introduction

This webinar will analyze the updated requirements for capitalizing software under ASU 2025-06. Our panel of knowledgeable assurance advisers will walk accountants through the three transition approaches under the ASU and offer guidance on implementing the new financial reporting guidelines.

Description

In September 2025, FASB issued ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software, which updates the requirements for accounting for software costs developed for internal use. Prior guidance required that software costs be capitalized based on project stages. The fluid nature of software adaptations created recording challenges for companies and accounting professionals. 

Under the new requirements, entities must capitalize software costs when both of the following occur:

1. Management has authorized and committed to funding the software project. 

2. It is probable that the project will be completed and the software will be used to perform the function intended.

Deciding whether the probable-to-complete requirement is met is problematic. Consequently, companies and their accountants are anticipating more frequent expensing of these project costs. Additionally, the reporting requirements for internal use software differ significantly from those for software developed for sale or lease (ASC 985-20).  

The update is effective for reporting periods beginning after Dec. 15, 2027, and interim reporting periods within those annual reporting periods. Early adoption is permitted at the beginning of an annual reporting period. Accounting and auditing professionals, as well as businesses, need to understand the criteria for capitalizing software costs. 

Listen as our panel of accounting and auditing professionals reviews the requirements for accounting for software costs for accounting professionals and businesses impacted by ASU-2025-06.

Presented By

Matthew Rosenblatt, CPA
Partner
Anchin Block & Anchin, LLP

Mr. Rosenblatt, CPA, is an Assurance Partner in Anchin’s Technology and Professional Services Groups. He has more than 18 years of experience in attest services for privately-held businesses that range from emerging start-ups to well-established companies. Mr. Rosenblatt has deep experience providing attest and advisory services to clients in the technology, professional services, entertainment and media, and non-profit industries. His clients include companies located in the United States with significant foreign operations, as well as domestically-domiciled entities with foreign ownership and internationally-domiciled entities with operations or reporting requirements in the United States. Mr. Rosenblatt specializes in helping his clients understand and best maximize both GAAP Readiness Analysis and Revenue Recognition. Additionally, he has a deep understanding of audits and reviews for Securities and Exchange Commission (SEC) fillings.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Monday, April 20, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Accounting for software costs: introduction

II. Prior guidance

III. ASU 2025-06 amendments

IV. Effective dates

V. Implementing ASU 2025-06

VI. Best practices

The panel will cover these and other critical issues:

  • New requirements for reporting software costs under ASU 2025-06
  • The three transition methods for financial reporting
  • Differentiating requirements for internal use and software sold or leased
  • Effective dates for ASU 2025-06 and early implementation

Learning Objectives

After completing this course, you will be able to:

  • Identify new criteria for capitalizing software developed for internal use under ASU 2025-06
  • Determine when software is capitalized under ASU 2025-06
  • Decide when early implementation should be considered
  • Ascertain differences in reporting requirements for internal use software and software sold or leased


  • Field of Study: Accounting
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience, preparing reviewed, compiled, and audited financial statements and the relative disclosures. Specific knowledge and understanding of GAAP, SSARS, and peer review policies.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

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