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Author: | DuLaney, W. |
Title: | Capitalizing software and creating business value |
Journal: | Journal of Accountancy
2000 : JUL, VOL. 190:1, p. 33-36 |
Index terms: | ACCOUNTING SOFTWARE INFORMATION TECHNOLOGY |
Language: | eng |
Abstract: | New accounting standards often require companies to collect information they have never collected before. The information that businesses must now routinely assemble and report to comply with those standards also may be the very data executives need to make certain internal management decisions. Take, for example, the corporate world's experience with SOP 98-1, Accounting of the Costs of Computer Software Developed or Obtained for Internal Use. |
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