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IRS scrutinizes tax treatment of software development costs
Author(s) -
Shanahan James R.
Publication year - 1994
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060206
Subject(s) - software , business , accounting , economics , finance , public economics , computer science , programming language
The IRS is making financial managers defend company tax treatment of software development costs. But the author says the IRS is inappropriately applying financial accounting concepts.