This article argues that the determination of the appropriate accounting treatment of computer software costs presents another example of the conflict between two fundamental accounting concepts; matching and prudence. The issues relevant to the debate involve the uncertainty of future benefits, lack of ...
COMPUTER SOFTWARE: Enterprise Software: AccountingThe article features New Directions Technologies Inc., a computer software company which specializes in accounting enterprise software in Ridgecrest, California.C...
Computer Software Accounting Review: Closing the Loop but not Eliminating the Problem 来自 hbs.edu 喜欢 0 阅读量: 6 作者: DF Hawkins 摘要: [Article in German] 关键词: Higgs Physics Beyond Standard Model DOI: 10.1007/JHEP05(2014)062 年份: 1998 收藏 引用 批量引用 报错 分享 ...
1991, Journal of Accounting Education Show abstract Adopting commercial software in the accounting classroom: A focus on learning 1993, Journal of Accounting Education Show abstract Computer-based instruction in a professionally-accredited undergraduate tax course 2000, Accounting Education Employer Preferences...
Computer software refers to the set of instructions that guide a computer system in performing tasks. It can be categorized into three types: operating system (OS) software, utility software, and application software. Without software, a computer system is rendered useless, similar to a motor car...
98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use," issued by the American Institute of Certified Public Accountants in March 1998, provides financial managers wit... RW Luecke,DT Meeting,RG Klingshirn - 《Healthcare Financial Management Journal of the...
For accounting (GAAP) purposes, costs to develop computer software for ultimate sale: a. Should be capitalized. b. Should be capitalized if they are relevant design costs incurred before technological feasibility is established. c. Should all be expensed as incurred. d. Should be expensed if the...
出版年:1987-8 页数:172 定价:$ 111.81 ISBN:9780275922733 豆瓣评分 目前无人评价 评价: 写笔记 写书评 加入购书单 分享到 内容简介· ··· With limited exceptions, present accounting rules do not address software accounting, and state and federal rules of taxing software remain ambiguous. Up-to-da...
A method, a mobile telecommunication device, a base station, and a computer software product for guiding a user of a mobile when intending invoking a serviceThe invention relates to an accounting advisor method for guiding a user of ... Hoche Michael Walter Dr.,Matt Hans Jürgen Dr.,Szabo ...
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