Case No.: Witness: Exhibit No.: Page No.: U-14201 A.J. BRAZIER A-__1_ (AJB-1) 1 of 27 Statement of Position 98-1 Accounting for the Costs of Computer Software Developed or Obtained for Internal Use March 4, 1998 NOTE Statements of Position on accounting issues present the conclusions of at least two-thirds of...
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efile.mpsc.state.mi.us/efile/docs/14201/0031.pdf
efile.mpsc.state.mi.us/efile/docs/14201/0031.pdf
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In March, 1998, the American Institute of Certified Public Accountants (AICPA) issued Statement of Position (SOP) No. 98-1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use.
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www.accessmylibrary.com/coms2/summary_0286-9328292_ITM
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SOP 98-1 -- Accounting for the Costs of Computer Software Developed or Obtained for Internal Use Space considerations prevent publishing here the appendix to SOP 98-1. Since the appendixes often are important In such circumstances, the accounting treatment specified by the Statement of Position should be used,
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www.universitycio.harvard.edu/admin/pdf/SOP_98-1.pdf
www.universitycio.harvard.edu/admin/pdf/SOP_98-1.pdf
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SOP 98-1: Accounting for the Costs of Computer Software Developed or Obtained for Internal Use. ... find The Ohio CPA Journal articles. In March, 1998, the American Institute of Certified Public Accountants (AICPA) issued Statement of Position (... ... Article date: January 1, 1999...
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www.highbeam.com/doc/1G1-54074537.html
www.highbeam.com/doc/1G1-54074537.html
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This cooperation takes place within the framework of the EC Directive (98/27/EC) on injunctions for the protection of consumers' interests. ... The requirements contained in sections 1 to 7 of this Position Statement apply in connection with marketing directed at children and young people, together with the more...
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www.forbrug.dk/english/dco/icpen0/nordic-cooperation/po...
www.forbrug.dk/english/dco/icpen0/nordic-cooperation/positionstatement/?type=98&no_cache=1
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The AICPA has issued Statement of Position 98-8, Engagements to Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant to Rule 17a-5 of the Securities Exchange Act ... 17-98 indicating that a year 2000 problem, as defined therein, constitutes a material inadequacy within the meaning of CFTC Regulation 1.16,
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www.aicpa.org/pubs/cpaltr/dec98/state.htm
www.aicpa.org/pubs/cpaltr/dec98/state.htm
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Statement of Position No. 98-5 (April 1998), Reporting on the Costs of Start-Up Activities ... 1) FASB Statement no. 52, Foreign Currency Translation, to permit special accounting for a hedge of a foreign currency forecasted transaction with a derivative;
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www.aicpa.org/pubs/tpcpa/sepoct98/high.htm
www.aicpa.org/pubs/tpcpa/sepoct98/high.htm
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Issue 8: Should the costs of website development be expensed similar to software developed for internal use in accordance with SOP 98-1? ... 00-3, “Application of AICPA Statement of Position 97-2, Software Revenue Recognition, to Arrangements That Include the Right to Use Software Stored on Another Entity’s Hardware.”...
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www.nysscpa.org/cpajournal/2001/0700/features/f072601.h...
www.nysscpa.org/cpajournal/2001/0700/features/f072601.htm
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In March 1998, the American Institute of Certified Public Accountants (AICPA) issued Statement of Position (SOP) No. 98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use," to provide guidance on accounting for the costs of software developed or obtained for use within an organization.
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findarticles.com/p/articles/mi_m3257/is_5_53/ai_5471075...
findarticles.com/p/articles/mi_m3257/is_5_53/ai_54710758/
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