Auditing

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*   350 Intangibles—Goodwill and Other
*   50 Website Development Costs
*   05 Overview and Background
*   General
*   15 Scope and Scope Exceptions
*   General
*   > Overall Guidance
*   > Transactions
*   25 Recognition
*   General
*   > Costs Incurred in the Planning Stage *   > Costs Incurred in the Website Application and Infrastructure Development Stage *   > Costs Incurred in the Graphics Development Stage *   > Costs Incurred in the Content Development Stage *   > Costs Incurred in the Operating Stage *   55 Implementation Guidance and Illustrations *   General

*   > Implementation Guidance
*   >> Planning Stage
*   >> Application and Infrastructure Development Stage *   >> Graphics Development Stage
*   >> Content Development Stage
*   >> Operating Stage

General

Currently Viewing:
350 Intangibles—Goodwill and Other
50 Website Development Costs
05 Overview and Background
General
05-1     This Subtopic provides guidance on accounting for costs incurred to develop a website, including whether to capitalize or expense the following types of costs: * a.  Costs incurred in the planning stage

* b.  Costs incurred in the website application and infrastructure development stage * c.  Costs incurred to develop graphics
* d.  Costs incurred to develop content
* e.  Costs incurred in the operating stage.

General
>     Overall Guidance
Currently Viewing:
350 Intangibles—Goodwill and Other
50 Website Development Costs
15 Scope and Scope Exceptions
General
> Overall Guidance
15-1     This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 350-10-15, with specific transaction qualifications noted below

>     Transactions
Currently Viewing:
350 Intangibles—Goodwill and Other
50 Website Development Costs
15 Scope and Scope Exceptions
General
> Transactions
15-2     The guidance in this Subtopic applies to the following transactions and activities: * a.  Costs incurred to develop a website.
Currently Viewing:
350 Intangibles—Goodwill and Other
50 Website Development Costs
15 Scope and Scope Exceptions
General
> Transactions
15-3     The guidance in this Subtopic does not apply to the following transactions and activities: * a.  The cost of hardware
* b.  Acquisitions of servers and related hardware infrastructure. General

Currently Viewing:
350 Intangibles—Goodwill and Other
50 Website Development Costs
25 Recognition
General
25-1     The guidance in this Section refers to various website development stages. See Section 350-50-55 for details regarding the types of costs and activities incurred during those stages.

>     Costs Incurred in the Planning Stage
Currently Viewing:
350 Intangibles—Goodwill and Other
50 Website Development Costs
25 Recognition
General
> Costs Incurred in the Planning Stage
25-2     Regardless of whether the website planning activities specifically relate to software, all costs incurred in the planning stage shall be expensed as incurred.

>     Costs Incurred in the Website Application and Infrastructure Development Stage Currently Viewing:
350 Intangibles—Goodwill and Other
50 Website Development Costs
25 Recognition
General
> Costs Incurred in the Website Application and Infrastructure Development Stage 25-3     The discussion of website application and infrastructure development assumes that any software is developed for the entity's internal needs and no plan exists or is being developed to market the software externally....
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