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| Tekijä: | Kirsch, R. J. Sakthivel, S. |
| Otsikko: | Capitalize or expense? (Management Accounting) |
| Lehti: | Management Accounting (US)
1993 : JAN, VOL. 74:7, p. 38-43 |
| Asiasana: | |
| Vapaa asiasana: | SOFTWARE, EDV-PROGRAMMIERUNG, BEWERTUNGSANSÄTZE |
| Kieli: | eng |
| Tiivistelmä: | USA companies have been spending large amounts on software developed for internal use, but no specific quidelines are available to account for these costs. The implications of this controversy on financial reporting are examined and current practices, based on a survey, are disclosed. |
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