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Praveen Kumar
Praveen Kumar

This document outlines Accounting Standard 7 regarding accounting for construction contracts. It defines a construction contract and discusses the two main methods used - percentage of completion and completed contract. It also describes how to measure completion under the percentage of completion method and the required disclosures.

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ACCOUNTING STANDARD - 7 ACCOUNTING FOR CONSTRUCTION CONTRACTS J.P., KAPUR & UBERAI
PURPOSE ,[object Object],[object Object],J.P., KAPUR & UBERAI
DEFINITION ,[object Object],J.P., KAPUR & UBERAI
TYPES OF CONTRACTS ,[object Object],[object Object],J.P., KAPUR & UBERAI
METHODS FOLLOWED ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
PERCENTAGE OF COMPLETION METHOD ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
MEASUREMENT OF COMPLETION ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
COMPLETED CONTRACT METHOD ,[object Object],[object Object],J.P., KAPUR & UBERAI
DISCLOSURE ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

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As 07

  • 1. ACCOUNTING STANDARD - 7 ACCOUNTING FOR CONSTRUCTION CONTRACTS J.P., KAPUR & UBERAI
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