Under Topic 985, the critical issue in determining whether external-use software development costs should be capitalized revolves around the term “technological feasibility.” Any software development ...

A proposed ASU would update the guidance on accounting for software, specifically when it comes to developing software for internal use. Login. Subscribe. ACCOUNTING. ... Based on the feedback, the ...

With development teams managing a wide variety of potential outcomes for projects, it’s crucial that any type of lock-in should be avoided. For a successful project, the key is to stay nimble ...

The proposed guidance, agreed to at the board's June 18 meeting, would remove all references to "stages" throughout the current literature, which requires companies to identify and differentiate ...

For example, the accounting treatment for R&D does not apply to costs associated with market research and testing, software development, or R&D activities undertaken by extractive industries (like ...

This is a comprehensive list of the best accounting project management software. ... Integrates with git repositories and is well-suited for development projects. 5GB to 120GB of storage space.