الفهرس 
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Abstract
The unique nature of Cloud Computing companies has a considerable influence
on the Accounting treatment of their assets and their generated revenues. which also highlights many rapid technological developments that arise in Accounting issues. The aforementioned issues both directly and indirectly affect the nature of
activities and services provided by Cloud Computing companies.
The absence of clear authoritative guidance concerning treatment for intangible assets developed for internal u~e leads to a variety in practice, that can be clearly
observed. Such assets are partially recognized in Accounting records of Cloud Computing entities; mainly concerning Accounting for the value used to construct Cloud Computing technology, and revenues generated within Cloud Computing activities and their defective impact on financial statements. The present research aims mainly to develop an accounting framework for Cloud Computing companies’ activities in light of their unique nature and
characteristics, and to test the proposed framework in the Egyptian business environment. It is hypothesized that Cloud Computing companies’ activities are characterized by unique features, requiring a need to develop a framework to account for such
activities. Moreover, current Accounting standards and guidelines do not fulfil! the distinctive characteristics of cloud computing companies’ activities in business
environments. Finally, the components of the proposed framework to develop
Accounting for Cloud Computing companies’ activities leads to an improvement in current Accounting reporting practices. The research depends on both the inductive and deductive approaches to hopefully achieve the following: a theoretical study and an empirical study, and to
verify the acceptance or rejection of the study hypotheses. The proposed framework is divided into particular objectives and characteristics, to be achieved in light of the many concepts that have been revised and developed, and the detailed elements of the stages of development. The elements of the proposed framework depend on two main parts. The first part isconcerned with the proposed accounting treatment for assets’ value and other expenditures within Cloud Computing companies’ activities. While the second part shows the proposed accounting treatment for revenues within Cloud Computing companies’ activities.