Accounting for expenditure on software development for internal use.

The methods accepted by Australian, International, U.S. and U.K. Accounting Standards for the treatment of expenditure on software development are inconsistent, and permissive. A host of methods for recording capitalized software in terms of those standards is identified by reference to an illustrat...

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Publicado en:	Abacus Vol. 41; no. 1; pp. 66 - 92
Autores principales:	Walker, R. G., Oliver, G. R.
Formato:	Artículo
Publicado:	Wiley-Blackwell Feb2005
Materias:	Computer software development Accounting Corporate finance Financial performance Industrial costs
Acceso en línea:	Ver este registro en EBSCOhost