Epstein File EFTA01377705: Modeling and Arrangement (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01377705: Modeling and Arrangement (DS10)

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This document appears to be a technical or accounting guidance excerpt discussing modeling methodologies for PWERM scenarios and FASB guidance issued in April 2015 regarding accounting for fees in cloud computing arrangements and software licensing. This excerpt does not relate to the Epstein case and appears to be misfiled or irrelevant material.

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🔑 Evidence Keywords

modeling arrangement

📋 Key Excerpts3

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Excerpt 1

S-1/A Method can be a useful alternative to explicitly **modeling** all PWERM scenarios, in situations where the company has transparency into one or more

Excerpt 2

In April 2015, the FASB issued new guidance that will help entities evaluate the accounting for fees paid by a customer in a cloud computing **arrangement**

Excerpt 3

by providing guidance as to whether an **arrangement** includes the sale or license of software.