Federal Accounting Standards Review of NSA Internally Developed Software Claims
September 21, 2009 in National Security Agency, Office of the Director of National Intelligence
The Intelligence Community’s (IC) Accounting Standards Working Group requests the Accounting and Auditing Policy Committee (AAPC) review the National Security Agency (NSA)’s interpretation of internally developed software (IDS) as it relates to the internal use software definitions outlined in Financial Accounting Standards Advisory Board Statement of Federal Financial Accounting Standard (SFFAS) No. 10, Accounting for Internal Use Software.
