Download Full Text (1.9 MB)
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, "Statement of Position: Accounting for the Costs of Computer Software Developed or Obtained for Internal Use, November 17, 1997, Draft - For Discussion Only" (1997). Statements of Position. 775.