Accounting for Computer Software

Andersen A. , Accounting Policies in the UK Computer Software Industry Report, 1990.

Nixon W. , The Scope and Measurement of Research and Development Expenditure: Views of UK Company Accountants, University of Dundee Discussion Paper ACC/9502, 1995.

Accounting Standards Board (ASB), Financial Reporting Standard (FRS) 10: Goodwill and Intangible Assets, London, Definitions paragraph 2, 1997.

Accounting Standards Board (ASB), Financial Reporting Standard (FRS) 10: Goodwill and Intangible Assets, London, Definitions paragraph 2, 1997, paragraph 6.

ASC, Statement of Standards Accounting Practice (SSAP) 13 revised: Research and Development, London, 1989.

Acher G. , Right said Fred: Tangible Gains by the ASB, Accountancy, London, 1996.

ASB, op. cit., paragraph 2, 1997.

ASC, op. cit., paragraph 6, 1989.

Ernst & Young, UK GAAP, (4th edn), London: MacMillan Press, 1994.

Financial Accounting Standards Board (FASB), SFAS 2: Accounting for Research and Development Costs, New York, 1974.

Financial Accounting Standards Board FASB, Statement of Financial Accounting Standards 86: Accounting for the Costs of Computer Software to be Sold, Leased or Otherwise Marketed, New York, 1985.

American Institute of Certified Public Accountants (AICPA), Statement of Position (SOP) 98-1: Accounting for the costs of Computer Software developed or obtained for Internal Use, New York, 1998.

Fox and Ramsower , ‘Why FASB 86 Needs Revision’, Journal of Accountancy, June, 1989, New York: AICPA.

International Accounting Standards Committee (IASC), (IAS) 9 revised: ‘Research and Development Costs’, 1980.

Ernst & Young, Goodwill and Intangible Assets: A Guide to FRS 10, London, 1998.

McGee R.W. , Accounting for Software, Dow Jones-Irwin, 1985.

Scott D. , ‘Accounting for Software Development Costs’, The Accountant's Magazine, November, 1985, Edinburgh: ICAS.

American Electronics Association, ‘FASB Hearings on Software Accounting’, Management Accountant, July, 1985.

Solomon J.D. , ‘What is this Capitalised Software?’, Massachusetts CPA Review, Vol. 70, (1), 1996, pp. 51-52.

Paulsen , ‘Software Development Costs should be capitalised’, Management, November, 1983.

Burns and Petersen , ‘Accounting for Computer Software’, Journal of Accountancy, April. 1982, New York: AICPA.

Gannon and Parkinson , ‘Software Development Costs should be expensed’, Management Accountant, July, 1983.

Solomon J.D. , op. cit.