Accounting For Internally Developed Software Costs

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Accounting For Internally Developed Software Costs

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Author : El-Sayed Hussein Ahmed Kandiel
language : en
Publisher:
Release Date : 1985

Accounting For Internally Developed Software Costs written by El-Sayed Hussein Ahmed Kandiel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Accounting categories.

Accounting For Internal Use Software

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Author : United States. Federal Accounting Standards Advisory Board
language : en
Publisher: U.S. Government Printing Office
Release Date : 1998

Accounting For Internal Use Software written by United States. Federal Accounting Standards Advisory Board and has been published by U.S. Government Printing Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Computers categories.

Accounting For Software Costs

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Author : Robert W. McGee
language : en
Publisher: Institute of Management Accountants
Release Date : 1984

Accounting For Software Costs written by Robert W. McGee and has been published by Institute of Management Accountants this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Business & Economics categories.

Exposure Draft

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Author : American Institute of Certified Public Accountants. Accounting Standards Executive Committee
language : en
Publisher:
Release Date : 1996

Exposure Draft written by American Institute of Certified Public Accountants. Accounting Standards Executive Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Computer software categories.

Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use

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Author : American Institute of Certified Public Accountants. Accounting Standards Executive Committee
language : en
Publisher:
Release Date : 1998

Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use written by American Institute of Certified Public Accountants. Accounting Standards Executive Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Computer software categories.

Are Capitalized Software Development Costs Informative About Audit Risk

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Author : Gopal V. Krishnan
language : en
Publisher:
Release Date : 2013

Are Capitalized Software Development Costs Informative About Audit Risk written by Gopal V. Krishnan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.

Capitalization of software research and development costs (SDC) under SFAS No. 86 is the only exception to SFAS No. 2 which calls for immediate expensing of R&D costs. Although intangible assets have become increasingly relevant for firm valuation, they remain largely unexplored in audit research. This is an important topic because intangible assets, especially those that are internally developed, pose more challenges in assessing audit risk relative to tangible assets. Capitalization of SDC offers a unique opportunity to study how auditors assess audit risk associated with the recognition of this intangible asset. While capitalized SDC could shed light on software products' potential commercial success and inform the auditor about the client's business risk, the accounting flexibility allowed by SFAS No. 86 also increases the risk of earnings management, and thus implies higher audit risk. Using audit fees as a proxy for audit risk, our results indicate that capitalized SDC are negatively associated with audit fees for firms where capitalization is inconsequential to beating analysts' forecasts and also for firms with low analysts' following. These results support the notion that capitalized SDC signal lower business risk, especially for firms with low earnings management risk or high private information.

Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use

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Author : Ernst & Young
language : en
Publisher:
Release Date : 1998

Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use written by Ernst & Young and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Computer software categories.

Capitalized Software Development Costs

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Author : David Jonathan White
language : en
Publisher:
Release Date : 1995

Capitalized Software Development Costs written by David Jonathan White and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Computer software categories.

Capitalisation Of Software

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Author : Australian National Audit Office
language : en
Publisher:
Release Date : 2003

Capitalisation Of Software written by Australian National Audit Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Computer software categories.

The audit examined the management of computer software assets at four Commonwealth bodies. It focused on the capitalisation of software for the purposes of annual financial reporting. The specific objectives were to: determine whether the selected bodies had established effective internal control frameworks for the capitalisation of externally acquired and internally developed software; and assess whether software costs were capitalised in accordance with organisational policy, accounting standards and relevant legislation.

Accounting For Property Plant And Equipment

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Author : United States. Federal Accounting Standards Advisory Board
language : en
Publisher: Executive Office of the President
Release Date : 1995

Accounting For Property Plant And Equipment written by United States. Federal Accounting Standards Advisory Board and has been published by Executive Office of the President this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Political Science categories.