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picture1_Ipsas 11 Construction Con


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File: Ipsas 11 Construction Con
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&rdquo ...

icon picture PDF Filetype PDF | Posted on 13 Feb 2023 | 2 years ago
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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...
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