Accounting for Computer Software: the FASB Approach

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Dades bibliogràfiques
Publicat a:	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Autor principal:	Ray, Gregory A
Altres autors:	McCallion, Anne D
Publicat:	Institute of Management Accountants
Matèries:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
Accés en línia:	Citation/Abstract Full Text - PDF
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Descripció
Resum:	Companies that produce and market computer software, either as a stand-alone product or as part of another product or process, could be affected if the Financial Accounting Standards Board's (FASB's) Exposure Draft, "Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed" is issued as a final statement.
ISSN:	0025-1690
Font:	ABI/INFORM Global