Some issues of accounting for long-term contracts
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Date
2022
Journal Title
Journal ISSN
Volume Title
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Abstract
The Article reviews main features of accounting long-term contracts - recognition of revenue and expenses in supply of goods and services in long term, measure progress of performance obligations, recognition and measure of liability in onerous contract as a provision, contract costs etc.
Description
1. Vardiashvili M., Maisuradze M. ON RECOGNITION AND MEASUREMENT OF THE REVENUES ACCORDING TO IFRS 15; Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 11(1), 2017. pages 182-190.
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Keywords
Long-term contracts; Performance obligations; Costs of contract
Citation
Стратегічні імперативи сучасного менеджменту: Зб. Матеріалів VI Міжнародної науково-практичної конференції [Електронний ресурс]. – К.: КНЕУ, 2022. 370 с.