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IAS 11: Construction ContractsScope (paras. 1-2)Definitions (paras. 3-6)Combining and segmenting construction contracts (paras. 7-10)Contract revenue (paras. 11-15)Contract costs (paras. 16-21)Recognition of contract revenue and expenses (paras. 22-35)Recognition of expected losses (paras. 36-37)Changes in estimates (para. 38)Disclosure (paras. 39-45)Effective date (para. 46)IAS 11: Illustrative Examples
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Version date: 10 February 2017 - onwards

Scope (paras. 1-2)

Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018. Earlier application is permitted.

1 This Standard shall be applied in accounting for construction contracts in the financial statements of contractors.

2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978.

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