- 3 julio, 2017
- Publicado por: cinthia
- Categoría: FIN, NORMAS EMITIDAS POR EL FASB
The FASB has been asked to explain the applicability of FASB Statement No. 2, “Accounting for Research and Development Costs,” to costs incurred to obtain or develop computer software.Broad guidelines about the activities to be classified as research and development and the elements of costs to be identified with those activities are set forth in paragraphs 8–11 of Statement No. 2. Paragraph 12 of that Statement provides that research and development costs shall be charged to expense when incurred.
However, some costs associated with research and development activities shall be capitalized if the item has alternative future uses in research and development or otherwise (see paragraphs 11(a) and 11(c) of Statement No. The costs of materials consumed,the depreciation of equipment and facilitiesused, and the amortization of intangibles used in research and development activities are research and