Accounting for Computer Software Development Costs Harvard Case Solution & Analysis

Summarizes the discussion on cost accounting computer software. Provides a historical account of the development of accounting standards for software development costs, both in the United States and abroad. Describes, after much debate, setting standards gave the company an opportunity to capitalize development costs that meet the final standards, such as proof of technological feasibility. The exhibition shows that, despite the need for financial accounting standard to capitalize on the post-technological development costs, several major software companies in the United States to use any of their software development costs. "Hide
by Robert S. Kaplan, Tatiana Sandino 9 pages. Publication Date: September 25, 2001. Prod. #: 102034-PDF-ENG

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