The recognition of costs in different phases of completion of a construction contract
The standard guideline for accounting for construction firms is AC109/IAS11: Construction Contracts, which recognises that contract start and end dates usually fall into different accounting periods. This creates the problem that forms the primary focus of this study: the allocation of contract reve...
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2013
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| Online Access: | http://hdl.handle.net/2263/24057 http://upetd.up.ac.za/thesis/available/etd-04212008-154221/ |