CATEGORY

ACCOUNTING

FASB issued a proposed Accounting Standards Update (ASU) on Thursday that would clarify the accounting for implementation costs related to a cloud-computing arrangement that is a service contract. The proposal also would add new disclosure rules for implementation costs for internal-use software and cloud-computing arrangements.

Microsoft́s commercial cloud revenue for its fiscal third quarter of 2018 was $6 billion, increasing 58 percent year over year. As part of its commercial cloud business, its Azure cloud service revenue grew a whopping 93 percent in the quarter, compared to the same quarter the previous year.