State of Position 97-2 addresses income approval logicielsSOP 97-2, Software Revenue Recognition, provides superintendence upon income approval when as well as in what amounts for licensing, selling, leasing or selling software. It should by all companies which this income will be practical preserved. It does not request to income subsequent from products or services have been combined with program which request to the products or services as the whole.
IS ACCOUNTING () SOP 97-2, IN ACCORDANCE WITH GAAP GENERALLY ACCEPTED ACCOUNTING PRINCIPLES? WHETHER, WHY AND HOW?
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If I had access to SOP 97-2, I made the comparison with IAS 18 – revenue recognition. If you prefer, you can iasplus. com, where you can find a comparison of U.S. GAAP with IAS. This will certainly help.