谢谢大家，终于查到一些相关的会计准则。

来源: tomwxc1 于 2017-05-13 19:52:25 [] [旧帖] [给我悄悄话] 本文已被阅读： 次 (1461 bytes)
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Codification Topic 985-20
Costs of software to be sold, leased, or marketed

 Accounting Rules about Software

asc 985-20: Costs of Software to Be Sold, Leased, or Marketed
--> "Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed"

asc 985-605: Software Revenue Recognition
--> AICPA SOP 97-2
--> "Software Revenue Recognition"

asc 350-40: Internal-Use Software
--> AICPA SOP 98-1
--> "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use"

 Two points on the timeline:
(A) When the technological feasibility is established
(B) When the product is available for general release to customers
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