Accounting for Software Development Costs (ERP Projects) Capitalization IFRS and US GAAP IFRS does not address software development costs directly and some IFRS interpreters actually take the position that costs associated with internally developed software should not be capitalized. However, IFRS states that management may consider more recent “pronouncements of other standard-setting bodies that use …
An ADNM International Group Company
Archives
Tag Archive for: ‘US GAAP’