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Software Industry Accounting
ISBN-13:
9780471437451
Veröffentl:
2001
Einband:
E-Book
Seiten:
624
Autor:
Joseph Morris
eBook Typ:
PDF
eBook Format:
Reflowable E-Book
Kopierschutz:
Adobe DRM [Hard-DRM]
Sprache:
Englisch
Beschreibung:
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.
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.
Acknowledgments.Preface.About the CD-ROM.General Industry Perspective.The AICPA Task Force on Accounting for the Development and Saleof Computer Software.The Securities and Exchange Commission.Software Revenue Recognition.Contracts for Software Combined with Hardware or Services orBoth.Capitalization, Amortization, and Net Realizable Value Testingof Software Costs.Auditing Financial Statements of Software Companies.Accounting for Research and Development Arrangements.Taxation of Computer Software Companies.Legal Aspects of Software.Software Industry Associations.Index.