The latest report from ACCA and Glasgow University’s Adam Smith Business School examines the issue of software development costs (SDCs) and how they are accounted for.

Software development costs - whether outsourced or in-house - could be expected to be a material issue for most companies, especially as the digital economy has grown, warns ACCA and Adam Smith Business School.

In the latest research into the way companies account for software development costs, the data shows that 62% of companies sample capitalise these costs in their accounts.