Accounting for Computer Software: the FASB Approach

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Бібліографічні деталі
Опубліковано в::	Management Accounting (pre-1986) vol. 66, no. 8 (Feb 1985), p. 51-57
Автор:	Ray, Gregory A
Інші автори:	McCallion, Anne D
Опубліковано:	Institute of Management Accountants
Предмети:	Production planning Costs Exposure drafts Product design FASB statements Accounting Software industry Task forces Documentation Research & development > R&D Design techniques
Онлайн доступ:	Citation/Abstract Full Text - PDF
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Опис
Короткий огляд:	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
Джерело:	ABI/INFORM Global