Accounting for Computer Software: the FASB Approach

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Dettagli Bibliografici
Pubblicato in:	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Autore principale:	Ray, Gregory A
Altri autori:	McCallion, Anne D
Pubblicazione:	Institute of Management Accountants
Soggetti:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
Accesso online:	Citation/Abstract Full Text - PDF
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Descrizione
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
Fonte:	ABI/INFORM Global