Accounting policy & practice series ; 5103-2nd.
" ... explains and analyzes revenue recognition issues specific to the software industry. The Portfolio includes an extensive analysis of the applicability and application of American Institute of Certified Public Accountants (AICPA) Statement of Position No. SOP 97-2, Software Revenue Recognition, as codified in ASC Topic 985, to software arrangements. It also includes a detailed discussion of the allocation of fees in multiple-element software arrangements. This discussion includes analysis of the rules applicable to additional software deliverables, postcontract customer support (PCS), and services other than PCS."
Authors: Lisa Marie Starczewski, George P. Fritz, Mark S. Rowe, .
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Software revenue recognition, in general Allocating fees in multiple-element arrangements Criteria for recognizing software revenue Nonmonetary exchanges of software Contract accounting as applied to software arrangements Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on April 25, 2019; title from description page.