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Accounting treatment of software development costs according to applicable accounting standards

Author

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  • Dilyana Markova

    (University of Economics - Varna)

Abstract

The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

Suggested Citation

  • Dilyana Markova, 2017. "Accounting treatment of software development costs according to applicable accounting standards," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 50-60.
    • Handle: RePEc:kab:journl:y:2017:i:2:p:50-60
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    File URL: http://eknigibg.net/Volume3/Issue2/spisanie-br2-2017_pp.50-60.pdf
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