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I’ve heard that IAS 18 and Construction contracts standard is being merged and that construction contract standard is finished now, is this true? If it is, is it applicable to December attempt and secondly what exactly is different now with IAS 18 after its merger
What is different is that IAS 18 no longer exists – so that’s quite a big difference!
Also, IAS 11 has disappeared
Both have been replaced by IFRS 15
There is a chapter in the free course notes covering IFRS 15 and, of course, there’s me here waiting to answer any questions you may have about this area
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