Accounting For Software Expenditures
1999 ◽
Vol 3
(3)
◽
pp. 33-46
Keyword(s):
The Financial Accounting Standards Board and the American Institute of Certified Public Accountants have wrestled with the issue of the appropriate treatment for software development costs for many years. This article summarizes the professional pronouncements of the last 25 years that address this issue, identifying the business cir-cumstances when such costs should be capitalized and when they should be expensed.
1999 ◽
Vol 26
(2)
◽
pp. 89-131
◽
1994 ◽
Vol 9
(3)
◽
pp. 579-605
2015 ◽
Vol 42
(1)
◽
pp. 85-104
◽
2003 ◽
Vol 30
(1)
◽
pp. 155-196
◽
2006 ◽
Vol 33
(2)
◽
pp. 157-168
◽
1979 ◽
Vol 6
(1)
◽
pp. 29-37
◽
Keyword(s):
2012 ◽
Vol 39
(1)
◽
pp. 1-51
◽