IAS 11: Construction Contracts

Superseded by IFRS 15: Revenue from Contracts with Customers for annual reporting periods beginning on or after 1 January 2018.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

Comparing proposed amendment...


	Scope (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

Document overview