or ipsas 11 construction contracts t sec acknowledgment this international public sector accounting standard ipsas is drawn primarily public from international accounting standard ias 11 revised 1993 construction contracts published ...
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...Or ipsas construction contracts t sec acknowledgment this international public sector accounting standard is drawn primarily from ias revised published by the standards board iasb extracts are reproduced in publication of ipsasb federation accountants ifac with permission committee foundation iascf approved text financial reporting ifrss that english language and copies may be obtained directly publications department cannon street london ecm xh united kingdom e mail org internet http www iass exposure drafts other iasc copyright ifrs trademarks should not used without approval july contents paragraph objective scope definitions contractor combining segmenting contract revenue costs recognition expenses expected deficits changes estimates disclosure effective date appendix comparison which have been set bold type read context commentary paragraphs plain preface to intended apply immaterial items prescribe treatment associated identifies arrangements classified as provides guidance on t...