• Service: Audit
  • Industry: Infrastructure, Government and Healthcare, Construction & Real Estate
  • Type: Business and industry issue, Publication series
  • Date: 11/29/2011

New on the Horizon: Revenue recognition for building and construction 

This publication addresses issues specific to entities in the Building and Construction sector.



• How the changed proposals have improved the position for the B&C sector compared with the ED issued last year

• Key elements from the 5-step revenue recognition model

• How a client can achieve recognition of income and profit as a contract proceeds

• Critical judgements to be made at contract inception and throughout a contract life cycle

• New significant disclosure requirements


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Publication series