Accounting for Computer Software: the FASB Approach

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Detalhes bibliográficos
Publicado no:Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Autor principal: Ray, Gregory A
Outros Autores: McCallion, Anne D
Publicado em:
Institute of Management Accountants
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Acesso em linha:Citation/Abstract
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Descrição
Resumo: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
Fonte:ABI/INFORM Global