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Publication on the subject: „Implementing costs for ERP-Solutions in German Reporting – New impact due to the EU Data Act”

Prof. Dr. Gerrit Brösel, Prof. Dr. Christoph Freichel and Dr. Jörg Wasmuth have published a research article entitled „Implementing costs for ERP-Solutions in German Reporting – New impact due to the EU Data Act” in the Journal of Beijing University of Posts and Telecommunications.

The publication examines the accounting implications of the European Union's Data Act, which became binding on September 12, 2025, and its impact on the treatment of Implementing costs for cloud-based Enterprise Resource Planning (ERP) solutions under German commercial law.

The authors demonstrate that the new legal framework provides greater clarity regarding the accounting of cloud services. In particular, the EU Data Act establishes that implementation costs incurred in connection with a procured cloud service may now be recognized as an intangible asset in the balance sheet. As a result, the previously widespread practice of recognizing these costs immediately as an expense is no longer considered sustainable under the revised legal framework.

You can find the publication here.