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Directory Results for Defining Issues 16-14 FASB Revenue TRG Discusses Implementation Issues. The FASB s Transition Resource Group for Revenue Recognition met on April 18 to discuss implementation issues related to the FASB s revenue topic. to Defining Issues 18-19 FASB issues ASU on accounting for implementation costs of cloud computing arrangements. Certain cloud computing implementation costs that were previously expensed will be deferred and recognized over the arrangement term.