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Dear Mike,
Chapter 13 of this lecture is construction contract.
However, in BPP exam kit, there seems to be no questions involving these issues.
I was wondering whether this section is still examinable in the exam.Thank you
Not as such, no. The IAS that this lecture was based on has been replaced by IFRS 15
However, in questions involving the preparation of financial statements for a single entity, there is sometimes a construction contract involved where the company has treated incorrectly the costs / profits of the contract
The notes in chapter 13 illustrate the principles involved in arriving at the corrected figures so that’s why I have left that chapter in the notes
OK?
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