Publications

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Publications

December 2015

Rules for capitalising software costs

AUTHORS: Marco Rescigno
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: The capitalisation of software according to the OIC Accounting Standards requires the identification of the specific characteristics that affect the accounting treatment of assets, their classification and the depreciation period to be considered.


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