TITLE

STATEMENT 86 MAY AFFECT MANY FIRMS' SOFTWARE COSTS

AUTHOR(S)
Beresford, Dennis R.; Neary, Robert D.
PUB. DATE
January 1986
SOURCE
FE: The Magazine for Financial Executives;Jan1986, Vol. 2 Issue 1, p5
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
15161220

 

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