Accounting for Internal Use Software PDF Download

Author: United States. Federal Accounting Standards Advisory Board
Publisher: U.S. Government Printing Office
ISBN:
Category : Computers
Languages : en
Pages : 48

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Book Description

Author: Joseph Morris
Publisher: John Wiley & Sons
ISBN: 047143745X
Category : Business & Economics
Languages : en
Pages : 625

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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: Bill D. Jarnagin
Publisher: CCH
ISBN: 9780808091905
Category : Business & Economics
Languages : en
Pages : 1364

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Book Description
In a single affordable volume, U.S. Master GAAP Guide offers solutions to many complex accounting and disclosure problems by providing accountants with superior technical analysis, new insights, and practical explanations of accounting principles.

Author: Barry J. Epstein
Publisher: John Wiley & Sons
ISBN: 0470453192
Category : Business & Economics
Languages : en
Pages : 1393

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Book Description
This is a study and analysis of all generally accepted accounting principles (GAAP) for 2010, restating the original, highly technical pronouncements in easy-to-understand terms while providing battle-tested implementation guidance and real-world examples.

Author: Commodity Credit Corporation
Publisher:
ISBN:
Category : Agricultural credit
Languages : en
Pages : 154

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Book Description

Author: Commodity Credit Corporation
Publisher:
ISBN:
Category : Agricultural credit
Languages : en
Pages : 156

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Book Description

Author: Commodity Credit Corporation
Publisher:
ISBN:
Category : Agricultural credit
Languages : en
Pages : 150

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Book Description

Author: Commodity Credit Corporation
Publisher:
ISBN:
Category : Agricultural credit
Languages : en
Pages : 970

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Book Description

Author: Ervin L. Black
Publisher: John Wiley & Sons
ISBN: 1119157218
Category : Business & Economics
Languages : en
Pages : 244

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Book Description
Concepts, methods, and issues in calculating the fair value of intangibles Accounting for Goodwill and Other Intangible Assets is a guide to one of the most challenging aspects of business valuation. Not only must executives and valuation professionals understand the complicated set of rules and practices that pertain to intangibles, they must also be able to recognize when to apply them. Inside, readers will find these many complexities clarified. Additionally, this book assists professionals in overcoming the difficulties of intangible asset accounting, such as the lack of market quotes and the conflicts among various valuation methodologies. Even the rarest and most problematic situations are treated in detail in Accounting for Goodwill and Other Intangible Assets. For example, the authors analyze principles for identifying finite intangible assets and appropriately accounting for amortization expenses or impairment losses. Using the information in this book, the results of these calculations can also be reported with precision on financial statements. These topics are especially important for ensuring the success of any asset acquisition or business combination. In these special cases, the utmost accuracy is essential. This book provides: Rules for identifying and recognizing intangible assets in business combinations and asset acquisitions Guidance on the accurate valuation and carrying amount calculation of acquired and self-created intangibles Tips for overcoming the challenges unique to intangible assets, including impairment testing Clear instructions for disclosing intangible assets, goodwill, and amortization expenses Accounting for Goodwill and Other Intangible Assets is an indispensable reference for valuation students and specialists. Ervin L. Black and Mark L. Zyla provide thorough instructions for understanding, accounting for, and reporting this challenging asset class.

Author: Michael D. S. Harris
Publisher: CRC Press
ISBN: 1498782906
Category : Business & Economics
Languages : en
Pages : 240

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Book Description
In business, driving value is a key strategy and typically starts at the top of an organization. In today’s digital age, driving software value is also an important, and often overlooked, key strategy. Executives, and the corporate board, need to expect the highest level of business value from the software the organization is developing, buying, and selling. In today’s digital transformation marketplace, it is imperative that organizations start driving business value from software development initiatives. For many years, the cost of software development challenged organizations with questions such as: How do we allocate software development costs? Should these costs be considered an overhead expense? Are we getting the most value possible for our investment? A fundamental problem has been built into these questions – the focus on cost. In almost every other part of the organization, maximizing profit or, in the case of a not-for-profit, maximizing the funds available, provides a clear focus with metrics to determine success or failure. In theory, simply aligning software spending with the maximizing profit goals should be sufficient to avoid any questions about value for money. Unfortunately, this alignment hasn’t turned out to be so simple, and the questions persist, particularly at the strategic or application portfolio level. In this book, Michael D.S. Harris describes how a software business value culture—one where all stakeholders, including technology and business—have a clear understanding of the goals and expected business value from software development. The book shows readers how they can transform software development from a cost or profit center to a business value center. Only a culture of software as a value center enables an organization to constantly maximize business value flow through software development. If your organization is starting to ask how it can change software from a cost-center to a value-center, this book is for you.