FASB 86 1985

• Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
• Amends FASB 13, 66, and 91; rescinds FASB 26
• FASB summary
• FASB status
• Software R&D costs expensed as incurred until "technological feasibility" point at which all significant risks of the development effort have been resolved
• Thereafter, R&D costs should be capitalized until product is ready for market

FASB 68 1982  

• Research and Development Arrangements
• Amends FASB 13, 66, and 91; rescinds FASB 26
• FASB summary
• FASB status

FASB 2 1974

• Research and Development Costs
• FASB summary
• FASB status

FIN 4 1975

FIN 6 1975

SEC_CODE_REF_0090001192884

SEC accounting FAQs (SAB 103)

• Topic 5.0 - R&D Arrangements

SEC's Current Accounting Issues 8.31.01

• Topic II.R - R&D activities
• Topic II.R.1 - Revenue recognition
• Topic II.R.2 - R&D expenses, Specific issues

Acquirors will often allocate large portions of purchase price to target's prior R&D expense, and then write this off at closing

SEC speech 1999

Article 1999

Article 1999

AICPA article 2000

Accounting Issues