http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Financial reporting standard 111 construction contracts -- 2. Objective -- 3. Scope -- 4.Definitions -- 5. Combining and segmenting construction contracts -- 6. contract revenue -- 7. Contract costs -- 8. recognition of contract revenue and expenses -- 9. Recognition of expected losses -- 10. Changes in estimates -- 11. Disclosure -- 12. Effective date
Financial reporting standard 111 (FRS 111)