Accounting for Computer Software: the FASB Approach

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Podrobná bibliografie
Vydáno v:	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Hlavní autor:	Ray, Gregory A
Další autoři:	McCallion, Anne D
Vydáno:	Institute of Management Accountants
Témata:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
On-line přístup:	Citation/Abstract Full Text - PDF
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Popis
Abstrakt:	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
Zdroj:	ABI/INFORM Global