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 ...

Purpose: To provide guidance for the accounting of costs for software purchase and/or development and implementation of software for internal use. This includes consideration of software accessed ...

Unless corporate agilists help finance departments capitalize agile software development properly, the company could suffer excessive tax liability and engineering staff cuts; and risks of audit ...

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 — ...

AI, or artificial intelligence, is technology that attempts to simulate human cognitive function. AI has made its way into the software development space in a number of ways. Visit the AI article list ...

Morgan Stanley today announced that it has entered into an agreement with Wilson Sonsini Goodrich & Rosati, a premier provider of legal services to technology, life sciences, and growth enterprises ...