Accounting for Computer Software: the FASB Approach

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Библиографические подробности
Опубликовано в::	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Главный автор:	Ray, Gregory A
Другие авторы:	McCallion, Anne D
Опубликовано:	Institute of Management Accountants
Предметы:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
Online-ссылка:	Citation/Abstract Full Text - PDF
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Описание
Краткий обзор:	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
Источник:	ABI/INFORM Global