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International Accounting
 

Perculianities of reflection in report of construction contracts in accordance with ias 11 «Construction contracts»

Vol. 12, Iss. 8, AUGUST 2009

Available online: 26 August 2009

Subject Heading: Accounting problems

JEL Classification: 

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow
p-LBT@rambler.ru

The article examines the establishment of the order of gain and expenditures according to construction contracts. The order of the gains accounting in the construction contract depends on the forms and types of completion and also on the degree of construction, connected with the building. Article contains practical examples incomes and expenditures calculation according to the construction contract.

Keywords: Construction Contracts, Fixed price contract, Cost plus contract

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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