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
単価
あたり
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