Construction contracts

Bibliographic Details
Format: Book
Published: Kuala Lumpur : Malaysian Accounting Standards Board , 2007
Series:Financial reporting standard 111 (FRS 111)
Table of Contents:
  • 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