Download Full Text (23.2 MB)
Computer software -- Costs -- Accounting -- Standards -- United States; Computer software -- Development -- Costs -- Accounting -- Standards -- United States; Statement of position 98-1
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Comment letter to proposed statement of position : Accounting for the costs of computer software developed or obtained for internal use;" (1996). Statements of Position. 249.