Biblioteca Digital do Instituto Politécnico de Bragança   Instituto Politécnico de Bragança

Biblioteca Digital do IPB >
Escola Superior de Tecnologia e Gestão >
Economia e Gestão >
DEG - Artigos em Proceedings Não Indexados ao ISI/Scopus >

Please use this identifier to cite or link to this item:

Título: Should internally developed e-commerce websites be capitalized and amortised?
Autor: Lopes, José
Jorge, Susana Margarida F.
Palavras-chave: E-commerce
Websites costs
Issue Date: 2004
Citação: Lopes, Jose ; Jorge, Susana (2004) - Should internally developed e-commerce websites be capitalized and amortised? In Congress of the European Accounting Association. Prague
Resumo: Websites used to perform e-commerce are becoming one of the main fixed assets of “” companies. Some accounting issues arise from the use of e-commerce websites, namely: (i) should the expenses arising from internally developed websites be capitalised and therefore the website treated like an intangible asset? ; (ii) should an ecommerce website be amortised?. In this paper we look at appropriate accounting standards from FASB (FAS 142), AICPA (SOP98-1), IAS 38 from IASB, analysing them and searching for proper accounting treatment. We also analyse the guidelines on this matter provided by FASB - EITF 00-2 “Accounting for Web Site Development Costs”, IASB - SIC 32 “Web Site Costs”, as well as the accounting treatment determined in the UK by the UITF Abstract 29: “Website Development Costs”. We conclude that some expenses incurred on “internally developed” e-commerce websites should be capitalised, but there are differences about the appropriate classification in the balance sheet. As opposed to the EITF 00-2, SIC 32 and UIFT, we suggest that ecommerce websites should be treated in a different way from others websites and they should not be amortised. Instead, they should be periodically tested for impairment.
Appears in Collections:DEG - Artigos em Proceedings Não Indexados ao ISI/Scopus

Files in This Item:

File Description SizeFormat
CAPM EAA.pdf267,01 kBAdobe PDFView/Open
Restrict Access. You can request a copy!
CAPM EAA - resumo.pdf333,14 kBAdobe PDFView/Open

Please give feedback about this item
FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpace
Formato BibTex MendeleyEndnote Logotipo do DeGóis 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.


© Instituto Politécnico de Bragança - Biblioteca Digital - Feedback - Statistics
Promotores do RCAAP   Financiadores do RCAAP

Fundação para a Ciência e a Tecnologia Universidade do Minho   Governo Português Ministério da Educação e Ciência PO Sociedade do Conhecimento (POSC) Portal oficial da União Europeia