Software industry accounting / Joseph M. Morris ; contributing authors, Richard P. Graff...[et al]
Imprint
New York : john Wiley & Sons, c1993
Descript
xviii, 299 p
CONTENT
Chapter 1 : Ageneral industry perspective -- 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--overview and types of transactions -- Chapter 5 : Software revenue recognition--software licenses, postcontract customer support, and service transactions -- Chapter 6 : Contracts for software combined with hardware or service or both -- Chapter 7 : Capitalization, amortization, and net realizable value testing of software development costs -- Chapter 8 : Financial reporting -- Chapter 9 : Auding financial statements of software companies --
SUBJECT
Computer software industry -- United States -- A
Computer software industry -- Accounting -- Standards -- United States