Do you want BuboFlash to help you learning these things? Or do you want to add or correct something? Click here to log in or create user.



#cfa-level-1 #reading-25-understanding-income-statement #revenue-recognition
Under US GAAP, the completed contract method is also acceptable when the entity has primarily short-term contracts.
If you want to change selection, open document below and click on "Move attachment"

3.2.1. Long-Term Contracts
y finished (the remaining costs and potential risks are insignificant in amount), although provision should be made for expected losses. Billings and costs are accumulated on the balance sheet rather than flowing through the income statement. <span>Under US GAAP, the completed contract method is also acceptable when the entity has primarily short-term contracts. Note that if a contract is started and completed in the same period, there is no difference between the percentage-of-completion and completed contract methods. Examples 1,


Summary

statusnot read reprioritisations
last reprioritisation on suggested re-reading day
started reading on finished reading on

Details



Discussion

Do you want to join discussion? Click here to log in or create user.