Accounting For Software Costs

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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.

Financial Accounting For Software Costs

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Author : Paul D. Scarbrough
language : en
Publisher:
Release Date : 1992

Financial Accounting For Software Costs written by Paul D. Scarbrough and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Computer software categories.

Accounting For Software Costs

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Author : Ernst & Young
language : en
Publisher:
Release Date : 1992

Accounting For Software Costs 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 1992 with Computer software categories.

Examines how companies have applied the provisions of Statement no. 86 based on a survey of 50 of the largest publicly-held software companies. Also contains a summary of Statement 86 and guidance to help companies account for software costs.

Software Industry Accounting

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Author : Joseph Morris
language : en
Publisher: John Wiley & Sons
Release Date : 2001-05-04

Software Industry Accounting written by Joseph Morris and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-05-04 with Business & Economics categories.

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.

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.

Fasb Statement No 86

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Author : Robert Yamaguchi
language : en
Publisher:
Release Date : 1992

Fasb Statement No 86 written by Robert Yamaguchi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Computer software categories.

Accounting For Costs Of Software For Sale Or Lease

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Author : American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software
language : en
Publisher:
Release Date : 1984

Accounting For Costs Of Software For Sale Or Lease written by American Institute of Certified Public Accountants. Task Force on Accounting for the Development and Sale of Computer Software and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Computer programs categories.

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 Software Development Costs And The Cost Of Capital

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Author : Dan Givoly
language : en
Publisher:
Release Date : 2014

Accounting For Software Development Costs And The Cost Of Capital written by Dan Givoly and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.

The paper assesses the value of the information contained in management's determination of the accounting treatment for software development costs. The assessment is made in the context of the initial public offerings (IPO) market and is based on the effect of the accounting treatment on information asymmetry and hence IPO underpricing. We hypothesize that by sharing information about the probability of recoverability of software development costs and the amortization period, management that elects capitalization reduces information asymmetry and thus underpricing. The results, based on a sample of 390 IPOs in the software industry, are consistent with the hypothesis. The findings suggest that the option to capitalize, through its information impact, lowers the cost of capital. Alternative interpretations of the findings are discussed as well.

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.