The methods technology companies use to develop new software for their customers have changed in recent years, making applying the rules for capitalization of software development cost more ...

Creating an effective software development budget usually depends on developing comprehensive software engineering cost and schedule models using industry-standard estimation techniques. To ...

The FASB voted to propose a new ASU that would, among other things, remove the distinction between linear and nonlinear development methods.

Susan Atkinson and Gabrielle Benefield argue that the standard contract model for software development is based on outdated and flawed assumptions, and that this is contributing to the high rates ...

What we currently know about software effort and cost estimation doesn’t really enable us to solve the estimation challenges in the software industry. It does, however, point out several actions ...

The main points from CITIC Construction Investment are as follows: AICoding is defined as tools that assist or automatically complete software development tasks using artificial intelligence ...

The World Economic Forum found that software vulnerabilities—a major factor contributing to disruption—are a key risk for ...