PROBLEMS OF IMPROVING RECOGNITION OF INCOME AND EXPENSES IN CONSTRUCTION ENTERPRISES BASED ON INTERNATIONAL STANDARDS
DOI:
https://doi.org/10.47390/SP1342V3I7/SY2023N08Keywords:
Construction enterprises, accounting, income and expense, contract asset, contract liability, profit and loss, International Standards of Financial Reporting.Abstract
This article examines the rules of recognition of income and expenses of construction enterprises and the theoretical and practical issues of their accounting. Recommendations and suggestions on opening analytical accounts have been developed in order to systematically organize work on improving income and expense accounting in construction enterprises. Practical recommendations on improving the organization of accounting in construction enterprises have been developed.
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