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Author: Joseph Morris Publisher: John Wiley & Sons ISBN: 047143745X Category : Business & Economics Languages : en Pages : 625
Book Description
The software industry is being inundated with important accounting and valuation questions. The rules and regulations governing accounting of the software industry are very different from other industries. The software industry has unique accounting concerns, such as capitalization of development costs and software revenue recognition. This book emphasizes accounting and financial reporting, and discusses taxation, law, and general industry subjects.
Author: Joseph Morris Publisher: John Wiley & Sons ISBN: 047143745X Category : Business & Economics Languages : en Pages : 625
Book Description
The software industry is being inundated with important accounting and valuation questions. The rules and regulations governing accounting of the software industry are very different from other industries. The software industry has unique accounting concerns, such as capitalization of development costs and software revenue recognition. This book emphasizes accounting and financial reporting, and discusses taxation, law, and general industry subjects.
Author: AICPA Publisher: John Wiley & Sons ISBN: 1937352781 Category : Business & Economics Languages : en Pages : 208
Book Description
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.
Author: Dan Givoly Publisher: ISBN: Category : Languages : en Pages : 39
Book Description
The paper assesses the value of the information contained in management's determination of the accounting treatment for software development costs. The assessment is made in the context of the initial public offerings (IPO) market and is based on the effect of the accounting treatment on information asymmetry and hence IPO underpricing. We hypothesize that by sharing information about the probability of recoverability of software development costs and the amortization period, management that elects capitalization reduces information asymmetry and thus underpricing. The results, based on a sample of 390 IPOs in the software industry, are consistent with the hypothesis. The findings suggest that the option to capitalize, through its information impact, lowers the cost of capital. Alternative interpretations of the findings are discussed as well.
Author: United States. Federal Accounting Standards Advisory Board Publisher: U.S. Government Printing Office ISBN: Category : Computers Languages : en Pages : 48
Author: Kevin J. Den Adel Publisher: ISBN: Category : Languages : en Pages : 42
Book Description
This paper compares the value-relevance of current accounting practice for software development costs to three alternative accounting treatments: full expensing, full capitalization with uniform amortization, and full capitalization with firm-specific amortization. Test results indicate that full capitalization with uniform amortization is the only alternative accounting treatment that explains more of the variation in observed stock prices than current accounting practice. Overall, the results suggest that market participants adjust reported accounting information to reflect full capitalization of software development costs, but then apply uniform amortization to all firms rather than using reported firm-specific amortization rates.
Author: American Institute of Certified Public Accountants. Accounting Standards Executive Committee Publisher: ISBN: Category : Computer software Languages : en Pages : 34
Author: Joseph Morris
Author: Joseph Morris
Author: Patrick J. Halloran
Author: AICPA
Author: Robert S. Kaplan
Author: Robert W. McGee
Author: Dan Givoly
Author: United States. Federal Accounting Standards Advisory Board
Author: David Jonathan White
Author: Kevin J. Den Adel
Author: American Institute of Certified Public Accountants. Accounting Standards Executive Committee