Beresford, Dennis R.; Neary, Robert D.
January 1986
FE: The Magazine for Financial Executives;Jan1986, Vol. 2 Issue 1, p5
Trade Publication
Reports on the impact of the Financial Accounting Standards Board's Statement 86, "Accounting for the costs of computer software to be sold, leased or otherwise marketed," on the capitalization of computer costs in the U.S. Implications for companies that use computer software as an integral part of a product or service.


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