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Software Industry Accounting
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Table of Contents

Acknowledgments.

Preface.

About the CD-ROM.

General Industry Perspective.

The AICPA Task Force on Accounting for the Development and Sale of Computer Software.

The Securities and Exchange Commission.

Software Revenue Recognition.

Contracts for Software Combined with Hardware or Services or Both.

Capitalization, Amortization, and Net Realizable Value Testing of Software Costs.

Auditing Financial Statements of Software Companies.

Accounting for Research and Development Arrangements.

Taxation of Computer Software Companies.

Legal Aspects of Software.

Software Industry Associations.

Index.

About the Author

Joseph Morris is the author of Software Industry Accounting, 2nd Edition, published by Wiley.

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