Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Perculianities of reflection in report of construction contracts in accordance with ias 11 «Construction contracts»
Available online: 26 August 2009 Subject Heading: Accounting problems JEL Classification:
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 |
ISSN 2311-9381 (Online)
|
|