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頁籤選單縮合
題 名 | 從R&D費用化論電腦軟體成本之會計處理=The Integrated Analysis of the Full Expensing of R&D and the Costs of Computer Software |
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作 者 | 李合龍; | 書刊名 | 實踐學報 |
卷 期 | 30 1999.06[民88.06] |
頁 次 | 頁169-195 |
分類號 | 495 |
關鍵詞 | 有用性; 攸關性; 可靠性; 現值折舊法; 技術可行性; 電腦軟體成本; Decision usefulness; Relevance; Reliability; Present Value Depreciation method; Technological feasibility; Computer software cost; |
語 文 | 中文(Chinese) |
中文摘要 | FASB認為企業應提供一有用的會計資訊以協助投資人與債權人評估其投資與授信 之現金流量(財務會計觀念公報第一號)。 而欲提供有用的資訊,FASB 認為財務報表應具 有下列的特點(功能): 1. 提供投資報酬率 2. 揭露可能的風險 3. 提供企業財務彈性的 大小 4. 流動性 5. 營業能力。 基於上述的要求,本文在處理電腦軟體成本時,建議所有在達到技術可行性前的電腦軟體開 發成本均加以資本化,不論此軟體成本是否供自用或準備供出租或出售,且俟其開始產生收 益時才加以攤銷。此一處理方式的優點,是可以統一實務上分歧的作法,亦可避免管理當局 對損益的操縱。 Lev, Baruch and Sougiannis, Theodore ( 1996 ), Amir, Eli and Lev,Baruch ( 1996 )等人的實證亦直接或間接地認為應將 R & D 資本化,如此才可以 提供投資人一具攸關價值的資訊,並正確的衡量一企業的價值。至於攤銷的方式,本文則建 議採現值折舊法。此法雖偏離了一般公認會計原則,但因其兼顧了資訊的可靠性與攸關性, 故可提供與現金流量較有關的資訊給投資人與債權人。 |
英文摘要 | The FASB observed that financial reporting should provide information that is useful to external users in assessing the amounts, timing and uncertainty of prospective cash receipts. The FASB has identified five types of information as being useful in meeting this specific objective. The five types of useful information are: 1.return on investment 2.risk 3.financial flexibility 4.liquidity 5.operating capability. In this study, we suggest that, under the following condition, all computer software costs incurred by enterprise should be capitalized, no matter software will be resale, leased or used internally. The only condition is that these software costs should have future benefits. Also, it is found that if the revenue style is decreasing, then, we can get the same amortization expenses under the Present Value Depreciation method and Statement No.#86. So, the Assumption 1 and 2 can not be viewed truly. But the Assumption 4 is true, thus, this study suggest that the Present Value Depreciation method can be used. In the other case, if the revenue style is increasing, the conclusions are not the same as the above. Only the Present Value Depreciation method can produce the requirements of the Assumption 4. |
本系統中英文摘要資訊取自各篇刊載內容。