New on the Horizon: Revenue recognition for building and construction

New on the Horizon: Revenue recognition for build...

This publication addresses issues specific to entities in the Building and Construction sector.   Highlights: • How the changed proposals have improved the position for the B&C sector compared with the ED issued last year • Key elements from the 5-step revenue recognition model • How a client can achieve recognition of income and profit as a contract proceeds • Critical judgements to be made at contract inception and throughout a contract life cycle • New significant disclosure requirements

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