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| Author: | Whittington, R. |
| Title: | Construction sector and IAS: topping out for 2005 |
| Journal: | Accountancy
2004 : JUNE, VOL. 133:1330, p. 80-81 |
| Index terms: | Accounting standards Construction industry Financial reporting |
| Language: | eng |
| Abstract: | This article highlights the potential impact of conversion to IFRS by 2005 in the building and construction sector. The big issues are revenue and profit recognition, pre-contract costs, joint ventures, embedded derivatives and PFI contracts. |
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