| المستخلص: |
The current accounting model fails in recognition with all changes in the value drives, especially in the field of cloud computing technology agreements. Although the accounting for software and hosting agreements have earned a controversy from the FASB, but did not gain such controversy by IASB, or at the level of academic studies, and finally at the local level, represented in Egyptian Commission for Accounting and Auditing Standards. The economic, technology, and accounting developments associated with the cloud computing companies' activities have formed a clear burden on the extent to which the current accounting rules for these developments formulate and depict a precise treatment for such the activities of those companies. That resulted in the emergence of many of the accounting issues that are related to those activities, services, and how to recognize and measure and report it accurately to reflect the economic reality of transactions and then popped the need for the continued development of the accounting rules and instructions to fit in with these rapid developments. So, the research aims to display, analyze, and evaluate the nature of cloud computing and the current treatments related to developing or acquisition of web-site, ongoing services, and acquiring a contract within cloud computing activities under the recent accounting releases. Based on studying the problem of the research and achieving their goals, the researcher tested the central hypothesis of the study, where: current accounting standards and guidelines for developing or acquisition of web-site, ongoing services, and acquiring a contract do not fit with the distinctive characteristics of cloud computing companies activities in the business environment. Research depends on the inductive approach, to make theoretical and evaluation study under the objectives of the study and to verify the acceptance or rejection of the study hypotheses. Where the research, discussing and analyzing the Cloud Computing Definitions. Cloud Computing Infrastructure. The Major Actors in Cloud Computing, Cloud Service Provider Scenarios Framework, Special Characteristics of Cloud Computing Transactions, and Evaluation and Analysis of the Accounting treatment for expenditures incurred under developing or acquisition of Web Site activities, activities of acquiring or obtaining a contract and activities of Ongoing Services. Finally, the study hypothesis is accepted, and the researcher suggests to develop an accounting framework for cloud computing companies activities in light of the unique nature and characteristics and to test the proposed framework in the Egyptian business environment.
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