Technical Accounting for Technology & SaaS
Revenue recognition, share-based payments, and capitalised development costs are where SaaS and software businesses most often need specialist IFRS advisory.
Accounting Issues Specific to Technology & SaaS
- Multi-element SaaS contracts and revenue recognition timing under IFRS 15
- Capitalisation of software development costs under IAS 38
- Share-based payment schemes and employee equity accounting
- Business combination accounting for acquisitive tech businesses
- Accounting for convertible notes and SAFE-style financing
Who We Work With
- CFOs and Finance Directors in technology & saas
- Finance teams preparing for external audit
- Businesses undergoing acquisition or investment
- Multinational subsidiaries reporting under IFRS
Relevant IFRS & Accounting Standards
Common Questions
How is SaaS subscription revenue recognised under IFRS 15?
SaaS revenue is generally recognised over time as the performance obligation is satisfied, but the specific pattern depends on contract terms — including implementation fees, usage-based pricing, and multi-year commitments — which is why many SaaS businesses seek a documented IFRS 15 position.
Can software development costs be capitalised under IFRS?
Development costs can be capitalised under IAS 38 once specific recognition criteria are met — technical feasibility, intention to complete, and probable future economic benefit — but research costs cannot. Getting this distinction right is a common technical accounting question for SaaS businesses.
Sector-Specific Expertise Across Industries