Those responsible for accounting and reporting the costs of external-use software development should discuss these issues with the project management team before the launch of any major development ...

The Financial Accounting Standards Board agreed to release a draft proposal to simplify accounting for internal use software costs by, among other things, no longer considering the development stage ...

FASB published a proposed Accounting Standards Update (ASU ... to improve the operability of the recognition guidance considering different methods of software development.” Public comments on the ...

These accounting principles do not apply to the costs associated with market research and testing, software development, or—for extractive industries like mining and quarrying—exploratory ...