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Accounting for Computer Software Development Costs

通常価格 ¥1,144 JPY
通常価格 セール価格 ¥1,144 JPY
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Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much debate, standard setters gave companies the option to capitalize development costs that meet definitive standards, such as proof of technological feasibility. An exhibit reveals that, despite the requirement in the financial accounting standard to capitalize post-technological development costs, few large software companies in the United States capitalize any of their software development costs.

【書誌情報】

ページ数:9ページ

サイズ:A4

商品番号:HBSP-102034

発行日:2001/9/25

登録日:2012/3/28

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