Case study
The Flexisoft Company has had excellent success in developing business software for microcomputers. Management has followed the accounting practice of deferring the development costs for the software until sufficient sales have developed to cover the software cost. Because of past successes, management feels it is improper to change software costs directly to expense as current GAAP requires.
What are the pros and cons of deferring or expensing immediately these developmental costs?
Case study
案例分析
The Flexisoft Company has had excellent success in developing business software for microcomputers.
该Flexisoft公司已经在发展微机用商业软件方面取得杰出成就。
Management has followed the accounting practice of deferring the development costs for the software until sufficient sales have developed to cover the software cost.
管理始终遵循会计学惯例，暂缓对软件发展的投入，直到有了足够的销售量足以支付开发费用为止。
时间有限，仅供参考
案例研究
该Flexisoft公司已拥有微机发展良好的商业软件成功。管理始终遵循暂缓对软件的发展，到了足够的销售已经开发费用支付软件成本会计惯例。由于过去的成功，管理层认为是不恰当改变软件的费用直接费用目前公认会计准则的要求。
哪些优点和延迟或费用化的开发费用，立即这些利弊？
案研究,
公司具有优异的Flexisoft商业软件的计算机。管理会计实践所做的切花的研发费用的软件,直到有足够的销售已经发展到覆盖软件成本。由于过去的成功,管理的感觉是有失偏颇的变化直接费用费用作为目前公认会计准则的要求。
有什么优、缺点延期或小企业发展成本就吗?