Software Industry Accounting
Published on 7. December 1992
Book
Hardback
318 pages
978-0-471-55931-3 (ISBN)
Description
This handbook addresses the unique concerns of accountants dealing with the software industry. It provides guidelines on two major topics: the capitalization of development costs and software revenue recognition. It also covers contractual arrangements, financial reporting and auditing.
More details
Language
English
Place of publication
New York
United States
Publishing group
John Wiley and Sons Ltd
Target group
Professional and scholarly
Illustrations
Ill.
Dimensions
Height: 243 mm
Width: 162 mm
Weight
624 gr
ISBN-13
978-0-471-55931-3 (9780471559313)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
A General Industry Perspective (E. Wittman); The AICPA Task Force on Accounting for the Development and Sale of Computer Software (F. O'Brien); The Securities and Exchange Commission (L. Turner); Software Revenue Recognition--Overview and Types of Transactions; Software Revenue Recognition--Software Licenses, Postcontract Customer Support, and Service Transactions; Contracts for Software Combined with Hardware or Services or Both; Capitalization, Amortization, and Net Realizable Value Testing of Software Development Costs; Financial Reporting; Auditing Financial Statements of Software Companies (R. Graff); Appendices; Index.