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| Author: | Sanders, G. Munter, P. Moores, T. |
| Title: | Software, the unrecorded asset (Bewertungsmethode) |
| Journal: | Management Accounting (US)
1994 : AUG, VOL. 76:2, p. 57-61 |
| Index terms: | |
| Freeterms: | SOFTWARE |
| Language: | eng |
| Abstract: | Computer software is becoming an increasingly valuable asset for many companies, but FASB and GAAP give no clear guidance on accounting for it, particularly software developed for internal use. The authors conducted a survey of a group of firms and discovered that these firms often account for purchased software and internally developed software differently. |
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