Özet:

Businesses sometimes develop software for their internal use. This is a strategic decision. It can affect the future of the business because it is an investment project. All expenditure for this project must be recorded and reported by "Intangible Assets" standard. For reporting, production cost information is necessary. Therefore, International Financial Reporting Standards (IFRS), American Institute of Certified Public Accountants (AICPA) and Financial Accounting Standards Board (FASB) standards were compared and analyzed. Production processes which are described as development was explained. Thus, expenditures can be monitored with development process. Software development process and expenditure were revealed via detailed application examples. Accounting records which are proper for standards was made with respect to periodicity principle and they are showed to information users. It also focused on ideal relationship between project management system and accounting system. In addition, it was explained to increase the market value and benefits for company.

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