The following information has been prepared to provide guidance for tracking project activity and making the determination about which costs should be “capitalized” or “expensed”. Reference the ...

The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

When I restructured software capitalization according to the principles here, during an all-company Scrum transition at a 900-person software company, we delighted auditors, gave more insight to upper ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. As companies become increasingly dependent on technology ...

The Financial Accounting Standards Board issued a proposed accounting standards update Tuesday to update the guidance on accounting for software, specifically when it comes to developing software for ...

FASB published a proposed Accounting Standards Update (ASU) that features new guidance on how companies should account for internal-use software. Proposed amendments to Subtopic 350-40, Intangibles — ...