Accounting for Computer Software: the FASB Approach

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Detalles Bibliográficos
Publicado en:	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Autor principal:	Ray, Gregory A
Otros Autores:	McCallion, Anne D
Publicado:	Institute of Management Accountants
Materias:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
Acceso en línea:	Citation/Abstract Full Text - PDF
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Descripción
Resumen:	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
Fuente:	ABI/INFORM Global