Key takeaways
Host: Sandie Kim Kulick, partner, Deloitte & Touche LLP
Presenters: Kristi Marks, senior manager,Deloitte & Touche LLP
Yubo She, senior manager,Deloitte & Touche LLP
1.0 Overview CPE credit | Accounting
Accounting and finance professionals in the technology industry face a myriad of accounting and financial reporting complexities. Companies in other industries are working through similar complexities as they continually find ways to become more tech driven. Whether your company is an enterprise software or software-as-a-service provider, or exploring ways to “tech up” your offerings—come join us as we dive into some accounting considerations that may be relevant for your business. We’ll discuss:
- Accounting for software development costs
- Complex fact patterns via case studies
- Other hot topics
Meet the host

Sandie Kim
Sandie is a senior consultation partner in the Professional Practice Group of Deloitte & Touche LLP's National Office. She provides consultations to clients and audit practitioners on complex financial accounting and reporting issues, primarily in areas related to revenue recognition, business combinations, long-lived assets, stock-based compensation, and other employee benefits. She also serves as the lead partner for the National Office revenue recognition team. Further, with more than 20 years of experience serving technology clients, she is the Technology Deputy Industry Professional Practice Director. Previously, Sandie was a Professional Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission from 2006 to 2008. Her responsibilities at the Commission included following the activities of various accounting standard-setting bodies both within the United States and internationally, consulting with registrants on accounting and reporting matters, and participating in the development of the Commission’s and other standard-setting bodies’ rule proposals.
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