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
Related Case Solutions & Analyses:
New Century Financial Corporation (Abridged)
Oriflame S.A. (B)
MerckSchering-Plough Merger (B)
Auditor Liability in Canada (A)
Rethinking the War for Talent
Holding Up the Mirror: The Impact of Strategic Procurement Practices on Account Management
Western Chemical Corp.: Divisional Performance Measurement (A)
Kanthal (B)
Daniel Dobbins Distillery Inc.
Evaluating M&A Deals: Floors, Caps, and Collars
