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Description

Accounting for IT Solutions: Classify, Decide and Document

Decide whether IT spend is capitalised or expensed and be able to justify the position

  • 0.29 days — 2 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

A subscription to a hosted solution, a bespoke development, a migration or a configuration project: finance teams treat these costs case by case, and often differently from one financial year to the next. Inconsistent analysis has a direct impact on profit and on equity, and the question comes back every year in discussions with the external auditors.

These two hours provide a clear method for classifying IT expenditure. Each type of cost is reviewed and then matched to a defensible accounting treatment. Useful life, monitoring of assets under development and the supporting documentation to retain are covered in the final module.

Learning objectives

  • Distinguish the phases of an IT project from a capitalisation standpoint
  • Classify licence, subscription and bespoke development costs
  • Determine which costs may be included in the initial carrying amount of the asset
  • Set a useful life consistent with the expected period of use
  • Build the file supporting the treatment adopted

What makes this programme different

A decision tree allows each type of cost to be settled in a few questions
Subscription solutions hosted by the supplier are addressed separately
The documentation expected during the audit review is listed for each choice

Programme

1Classifying IT expenditure

Expense or asset

  • Recognition criteria for an intangible asset under IFRS
  • Research, design and development phases of a project
  • Distinction between acquiring a licence and holding a right of use
  • Maintenance and corrective spend

2The most common configurations

From packaged software to subscriptions

  • Acquired software packages and configuration costs
  • In-house development and valuation of time spent
  • Subscription solutions hosted by the supplier
  • Migration, data conversion and user training costs

3Monitoring, amortisation and justification

Holding the position over time

  • Assets under development and the date of entry into service
  • Choice of useful life and amortisation method
  • Impairment indicators and the treatment of an abandoned project
  • Documentation for the year-end file

Who is it for

Accountants and chief accountants, finance and administration managers, management controllers and accounting practice staff.

Prerequisites

Practical experience of accounting for fixed assets.

Dates & locations

12 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.