Financial Reporting Standard 111 : construction contracts

Bibliographic Details
Corporate Author: Lembaga Piawaian Perakaunan Malaysia
Format: Book
Language:English
Published: Kuala Lumpur : Malaysian Accounting Standards Board , c2010
Series:Financial reporting standard 111
Subjects:
Table of Contents:
  • 1. Objective
  • 2. Scope
  • 3. Definitions
  • 4. Combining and segmenting construction contracts
  • 5. Contract revenue
  • 6. Contract costs
  • 7. Recognition of contract revenue and expenses
  • 8. Recognition of expected
  • 9. Changes in estimates
  • 10. Disclosure
  • 11. Effective date
  • 12. Illustrative examples