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How can JIRA be leveraged to report on development costs per FASB-86

Edited

My company needs to be move to be GAAP compliant and conform to FASB-86 relative to accounting for costs associated with the SaaS solution we deliver by product component.  We use Jira to manage our development workflow using an overall Agile SCRUM methodology with epics and stories broken out into individual tickets which are then assigned to developers.  How can Jira be leveraged to report on costs?  What features/functions should be enable?   Are there third-party Jira integrations that are helpful in meeting this requirement?

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