Software Industry Accounting
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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Chapter 2 The AICPA Task Force on Accounting for the Development and Sale of Computer Software
Chapter 3 The Securities and Exchange Commission
Chapter 4 Software Revenue Recognition
Chapter 5 Contracts for Software Combined with Hardware or Services or Both
Chapter 6 Capitalization Amortization and Net Realizable Value Testing of Software Costs
Chapter 7 Auditing Financial Statements of Software Companies
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accepted accounting principles additional Agreement AICPA allocated amortization amount application assets Association audit Audit Risk auditor channel stuffing client company’s computer software considered contract accounting criteria customer’s delivered delivery detail program design development arrangement disclosure discount documentation EITF Issue end user enhancements entity entity’s Escrow evaluation exchange existing Exposure Draft fair value FASB Statement files financial statements fixed or determinable functionality guidance hardware income internal Internet ment net realizable value obligation paragraph parties payment terms PCS arrangement performance period postcontract customer support PricewaterhouseCoopers purchase recognized reporting research and development reseller result right of return risk SEC staff significant software companies software development costs software development process software industry software license Software License Agreement software product Software Revenue Recognition software vendor specific Task Force technological feasibility tion transactions undelivered elements upgrade right VSOE