المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Construction contracts



محاسب متخصص
08-11-2014, 06:07 AM
CONSTRUCTION CONTRACTS
CONTENTS
Paragraph
Objective
Scope .................................................. .................................................. ......... 1–3
Definitions .................................................. .................................................. . 4–11
Construction Contracts .................................................. ......................... 5–10
Contractor .................................................. ............................................. 11
Combining and Segmenting Construction Contracts ..................................... 12–15
Contract Revenue .................................................. ......................................... 16–22
Contract Costs .................................................. .............................................. 23–29
Recognition of Contract Revenue and Expenses ........................................... 30–43
Recognition of Expected Deficits .................................................. ................ 44–48
Changes in Estimates .................................................. ................................... 49
Disclosure .................................................. .................................................. .. 50–56
Effective Date .................................................. .............................................. 57–58