Bilanzierung von Software: Rechnungslegung für Anwendersoftware nach Handels- und Steuerrecht unter Berücksichtigung US-amerikanischer Vorschriften | Barnes & Noble®

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By Klaus Peter Sauer

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Angesichts des auBerordentlich hohen Stellenwertes, den Computer-Software fOr die Unter- sttltzung betrieblicher Planungs-, Steuerungs- und Abrechnungsvorg!nge in den letzten 20- 30 Jahren bekommen hat, ist die Auseinandersetzung hinsichtlich der ordnungsmiilligen Bilanzierung von Software-Ausgaben immer mehr in den Mittelpunkt betriebswirtschaftlicher Diskussionen gertlckt. Nach neuesten Schiitzungen hat der Software-Markt in 1986 bei einem Zuwachs von 20 Prozent ein Volumen von circa 16 M...

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