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 ...

Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with content, and download exclusive resources. In this article, author Elakkiya Daivam ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech ...

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 — ...

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