The Deloitte Technology Industry Accounting Guide (March 2023) covers accounting for contract costs in the tech sector. It's presented by Deloitte, a global network of firms providing audit, consulting, financial advisory, risk management, and tax services. The guide focuses on revenue recognition, contract costs, software-related costs, and other financial reporting topics. It includes guidance, examples, and recent standard developments. The guide aids tech companies in navigating complex accounting issues, highlighting Deloitte's resources like the DART library for in-depth research. Key areas include business acquisitions, consolidations, and revenue recognition, aiming to assist finance professionals with judgment-based accounting challenges.

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