AbstractConstruction contract operations of construction Affairs often start date end date, construction and construction work are the same, so the variance accounting. Revenue recognition and the construction cost for each period must follow the criteria. The article list of recognition (2552 (2009) adjustment) and the 11th Edition (updated 2552 (2009)) based on reliability in predicting the effects of construction. When the result of a joint venture can be estimated construction is reliable. Parties must recognize the revenue and cost of the construction contracts, construction of a revenue and expense statements of comprehensive income access. By reference to the stage of construction at the end of the report period, but could not estimate the impact of construction work can be trusted. Must not exceed the income accrual cost. Construction is happening, and it's possible to get quite the night. You must acknowledge the construction costs incurred during the period as an expense and losses are expected to occur as an expense immediately.
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