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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General Industry Perspective
Appendix 1A Software Industry Glossary of Terms Al1
The AICPA Task Force on Accounting for
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accepted accounting principles additional Agreement AICPA allocated amortization amount application assets Association audit Audit Risk auditor channel stuffing computer software considered contract accounting criteria customer's delivered delivery detail program design development arrangement disclosure discount documentation EITF Issue end user enhancements entity Escrow evaluation exchange existing Exposure Draft fair value FASB Statement files financial statements fixed or determinable functionality funding guidance hardware income income statement Internet inventory ment obligation operating 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