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Statements of Position

Computer software industry -- Accounting -- Standards -- United States; Computer software industry -- Licenses -- United States -- Accounting; Revenue -- United States

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Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1998

Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1997

Software Revenue Recognition; Statement Of Position 97-2;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

No abstract provided.


Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group Jan 1996

Proposed Statement Of Position : Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition);Software Revenue Recognition (To Supersede Sop 91-1, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1996, June 14, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Statements of Position

This proposed Statement of Position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. This proposed SOP would supersede SOP 91-1, Software Revenue Recognition. This proposed SOP requires the following: 1. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement should be accounted for in conformity with Accounting Research Bulletin No. 45, Long-Term Construction-Type Contracts, using the relevant guidance in SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts, unless specified ...


Proposed Statement Of Position : Software Revenue Recognition;Software Revenue Recognition; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Jan. 16, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software Jan 1991

Proposed Statement Of Position : Software Revenue Recognition;Software Revenue Recognition; Exposure Draft (American Institute Of Certified Public Accountants), 1991, Jan. 16, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Statements of Position

This proposed statement of position (SOP) provides guidance on applying generally accepted accounting principles in recognizing revenue on software transactions. The basic principle is that revenue is recognized on delivery of software; some exceptions are discussed. The proposed SOP also discusses accounting for related services, accounting for transactions involving software that are primarily service transactions, the application of contract accounting to software transactions, and accounting for postcontract customer support. Briefly, the proposed SOP recommends the following: 1. Software licenses with no other vendor obligations—If collectibility is probable and the vendor has no obligations remaining under the sales or licensing ...


Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software Jan 1991

Software Revenue Recognition; Statement Of Position 91-1;, American Institute Of Certified Public Accountants. Task Force On Accounting For The Development And Sale Of Computer Software

Statements of Position

No abstract provided.


Accounting Guidelines For The Computer Services Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1982, April 28, Association Of Data Processing Service Organizations Jan 1982

Accounting Guidelines For The Computer Services Industry; Exposure Draft (American Institute Of Certified Public Accountants), 1982, April 28, Association Of Data Processing Service Organizations

Statements of Position

No abstract provided.