Accounting for Computer Software: the FASB Approach

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Bibliographische Detailangaben
Veröffentlicht in:	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
1. Verfasser:	Ray, Gregory A
Weitere Verfasser:	McCallion, Anne D
Veröffentlicht:	Institute of Management Accountants
Schlagworte:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
Online-Zugang:	Citation/Abstract Full Text - PDF
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Beschreibung
Abstract:	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
Quelle:	ABI/INFORM Global