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Comment letter to proposed statement of position : Accounting for the costs of computer software developed or obtained for internal use

Comment Letters December 17, 1996 whole 1

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Title	Comment letter to proposed statement of position : Accounting for the costs of computer software developed or obtained for internal use
Author	American Institute of Certified Public Accountants. Accounting Standards Executive Committee Brooke Seminars Fineberg, George B. Mellon Bank Blue & Co. Sunkist Growers Rodney, Earl Harman International Industries Loyola University, Chicago Carter & Associates Old Kent financial Corporation Baker Hughes Vanzant, Sharon New York State of Certified Public Accountants 3M Financial Institutions Accounting Committee Connecticut Society of Certified Public Accountants R.G. Associates Arkansas Society of Certified Public Accountants Institute of Management Accountants Union Camp Lucent Technologies NationsBank WMX technologies Kolesar,Michael J. New England Investment Companies Medtronic Stanford University Barron's Meadowbrook Insurance Group Sprint O'Brien, Francis J Long Island Bancorp INSO Corporation Pepsico Norwest Corporation BellSouth Corporation:MBNA America Bank Hercules Incorporated AEtna Pfizer Wells Fargo & Company McGraw-Hill Companies Motorala USAA Federal Communications Commission Northwest Airlines U.S. Telephone Association LTV Corporation Ameritech Summit Bancorp Chase Manhattan Corporation Citicorp Allstate Insurance Company Deloitte & Touche Fidelity Investments John Hancock Mutual Life Insurance Company Caterpillar Williams Companies Thiokol Corporation American Express Company Aerospace Industries Association American Institute of Certified Public Accountants. Industry Committee General Electric Company American Institute of Certified Public Accountants. Private Companies Practice Section. Technical Issues Committee Cincinnati Bell Wyoming Public Service Commission Heller International Corporation Metropolitan Life Insurance Company Mobil Corporation Florida Public Service Commission Walt Disney Company Chevron Corporation Textron Incorporated VoltDelta Resources Burlington Resources BankAmerica Texas Society of Certified Public Accountants Abbott Laboratories NYNEX Maryland Association of Certified Public Accountants Kerr-McGee Corporation Gillette Company Comerica Incorporated USX Corporation Phillips Petroleum Company Investment Company Institute Michigan Public Service Commission KeyCorp Duke Power Company Texas Instruments Incorporated Wisconsin Public Service Commission General Mills Rockwell International Ford Motor Company Louisiana Society of Certified Public Accountants Eaton Corporation Salt River Project SBC Communications Unocal Corporation Black & Decker People's Bank Northern Telecom Coopers & Lybrand Warner Lambert Ernst & Young Union Pacific Corporation Consumers Energy Robert Morris Associates Wachovia Bank of North Carolina Massachusetts Society of Certified Public Accountants Merrill Lynch AIMR Boeing Sonat Price Waterhouse Texaco General Motors Cigna GTE Grant Thornton Phillips, Charles Arthur Andersen Philip Morris FMC Corporation National Securities Clearing Corporation Charles Schwab Corning Financial Executive Institute KPMG Peat Marwick
Subject	Computer software -- Costs -- Accounting -- Standards -- United States Computer software -- Development -- Costs -- Accounting -- Standards -- United States Statement of position 98-1
Date-Issued	1996
Source	Originally published by: American Institute of Certified Public Accountants
Rights	Copyright and permission to reprint held by: American Institute of Certified Public Accountants
Type	Text
Format	PDF text file scanned at 400 dpi with corrected OCR
Digital Publisher	University of Mississippi Library. Accounting Collection
Date-Digitally Created	2017
Language	eng
Identifier	Comment Letters December 17, 1996 whole

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Home AICPA historical collection Comment Letters December 17, 1996 whole 1

Comment letter to proposed statement of position : Accounting for the costs of computer software developed or obtained for internal use

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