Accounting for Computer Software: the FASB Approach

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Bibliografski detalji
Izdano u:	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Glavni autor:	Ray, Gregory A
Daljnji autori:	McCallion, Anne D
Izdano:	Institute of Management Accountants
Teme:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
Online pristup:	Citation/Abstract Full Text - PDF
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Opis
Sažetak:	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
Izvor:	ABI/INFORM Global