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construction contracts ias 36

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › construction contracts ias 36

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.
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  • May 28, 2015 at 2:27 pm #249850
    shonamushayi
    Member
    • Topics: 5
    • Replies: 25
    • ☆

    wanted to know if work certified and billed is the same as revenue recognised

    May 28, 2015 at 4:49 pm #249917
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23315
    • ☆☆☆☆☆

    Hi, no, it’s not the same. It MAY be the same, and will be the same, where the examiner says something like “The company measures stage of completion on the basis of progress invoices raised compared with overall contract value” but otherwise they’re not the same.

    You could have worked that out for yourself simply by looking at the course notes examples!

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