Accounting Spotlight — Accounting for costs incurred in the application of agile software development

Published on: 13 May 2020

This Accounting Spotlight discusses cost capitalization considerations for entities that apply the agile method of software development. Because of the dynamic nature of agile software development, differences with the traditional method of software development in terms of the stages of project planning and their interdependence can lead to unique challenges in the application of the guidance on software cost capitalization.


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