details of the services and products; on amortization of contract costs, according to the draft
planning, the expenditure capitalized during the contract period, tend to amortize the
products and service delivery in a systematic and phased manner. With the popularity of
cloud service applications, the design of the accounting standards will affect the business
model and pricing strategy. Organizations should be aware that cloud technology not only
affects the information organization but is also an important issue inside the organization.
