Download Full Text (1.0 MB)
Originally published by: American Institute of Certified Public Accountants
Computer software -- Costs -- Accounting -- Standards -- United States; Computer software -- Development -- Costs -- Accounting -- Standards -- United States
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Accounting for the costs of computer software developed or obtained for internal use; Statement of position 98-1;" (1998). Statements of Position. 39.