Please use this identifier to cite or link to this item: 192.168.6.56/handle/123456789/105414
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dc.contributor.authorR. G. WALKER AND G. R. OLIVER-
dc.date.accessioned2020-02-11T07:30:19Z-
dc.date.accessioned2020-05-15T23:01:07Z-
dc.date.available2020-02-11T07:30:19Z-
dc.date.available2020-05-15T23:01:07Z-
dc.date.issued2005-
dc.identifier.urihttp://196.189.45.87:8080/handle/123456789/105414-
dc.descriptionThis article explores the options currently available to record software expenditure in terms of conventional historical-cost based recording procedures (and in the absence of accounting standards proscribing capitalization). It focuses on the accounting treatments adopted by firms that develop software for their own use or in servicing their clients (rather than for on-sale or licensing).en_US
dc.languageEnglishen_US
dc.language.isoenen_US
dc.subjectAccounting; Capitalization; Enhancements; Expense; Intang-ibles; Maintenance; Software developmenten_US
dc.titleAccounting for Expenditure on Software Development for Internal Useen_US
dc.typeArticleen_US
Appears in Collections:Accounting and Finance

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