Detail Capitalizing Software and Creating Business Value   Oleh:  DuLaney, Walter Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 190 no. 1 (2000), page 33-36. Topik: BUSINESS; software; creating business value Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.11 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel New accounting standards often require companies to collect information they have never collected before. The information that businesses must now routinely assemble and report to comply with those standards also may be the very data executives need to make certain internal management decisions. Take, for example, the corporate world’s experience with SOP 98 - 1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use, issued by the AICPA in March 1998 for compliance in 1999. At first perceiving the statement to be simply a policy clarification, senior executives quickly realized the SOP required them to look closely at how their companies accounted for internal - use computer software. If those methods did not align with the SOP, companies had to make changes in their accounting and information technology (IT) practices. What changes have companies made so far ? How can companies and their CPAs best leverage the requirements of SOP 98 - 1 to improve business performance ? Here are some answers based on the experiences of a seasoned technology consultant. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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