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.
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Inhaltsverzeichnis
Acknowledgments.Preface.
About the CD-ROM.
General Industry Perspective.
The AICPA Task Force on Accounting for the Development and Sale
of Computer Software.
The Securities and Exchange Commission.
Software Revenue Recognition.
Contracts for Software Combined with Hardware or Services or
Both.
Capitalization, Amortization, and Net Realizable Value Testing
of 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.
Über den Autor
Joseph Morris is the author of Software Industry Accounting, 2nd Edition, published by Wiley.
Sprache Englisch ● Format PDF ● Seiten 624 ● ISBN 9780471437451 ● Dateigröße 3.7 MB ● Verlag John Wiley & Sons ● Erscheinungsjahr 2001 ● Ausgabe 2 ● herunterladbar 24 Monate ● Währung EUR ● ID 2328056 ● Kopierschutz Adobe DRM
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