Author: Robert W. McGeePublisher: Institute of Management Accountants
ISBN:
Category : Business & Economics
Languages : en
Pages : 436
Book Description
Accounting for Software Costs
Author: Robert W. McGeePublisher: Institute of Management Accountants
ISBN:
Category : Business & Economics
Languages : en
Pages : 436
Book Description
Financial Accounting for Software Costs
Author: Paul D. ScarbroughPublisher:
ISBN:
Category : Computer software
Languages : en
Pages : 38
Book Description
Accounting for Internal Use Software
Author: United States. Federal Accounting Standards Advisory BoardPublisher: U.S. Government Printing Office
ISBN:
Category : Computers
Languages : en
Pages : 48
Book Description
Software Industry Accounting
Author: Joseph MorrisPublisher: 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.
Computer Software Costs
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Computer software
Languages : en
Pages : 2
Book Description
Accounting for the Costs of Computer Software to be Sold, Leased, Or Otherwise Marketed
Author: Financial Accounting Standards BoardPublisher:
ISBN:
Category : Computer industry
Languages : en
Pages : 22
Book Description
Proposed Statement of Financial Accounting Standards
Author: Glomont CPA Exam Review: Financial Accounting and Reporting: Software Costs (2022 Edition)
Author: GlomontAccounting for Data Processing Costs
Author: Robert McGeePublisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 218
Book Description
The author conducted surveys and performed other analyses of current practice in the allocation and reporting of date processing costs. He found that most companies charge some portion of data processing and systems costs to various departments using the full cost approach. Most also keep about half of their data processing centralized. He compares his findings to the provisions of National Association of Accountants Statement 4F, Allocation of Information Systems Costs. He also provides chapters on software taxation and one covering financial accounting for software costs, which has a comprehesive example of how to amortize capitalized costs in accordance with Financial Accounting Standards Board Statement no. 86, Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed. Software developed for internal use also is covered. This is a useful book, particularly for accountants in industry. Journal of Accountancy This book, based on the author's own original research, brings together a clearly written summary of the current state of accounting for data processing costs. In addition to reporting on EDP accounting practices, one of the most rapidly changing areas of management accounting, Robert McGee offers a comprehensive guide to how such practices might be effectively applied in a variety of situations and organizations.
Intangibles--goodwill and Other--internal-use Software (subtopic 350-40)
Author: Financial Accounting Standards Board, issuing bodyPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 28
Book Description
"The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective" -- Provided by publisher.