Some issues of accounting for long-term contracts

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.
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Long-term contracts; Performance obligations; Costs of contract
Стратегічні імперативи сучасного менеджменту: Зб. Матеріалів VI Міжнародної науково-практичної конференції [Електронний ресурс]. – К.: КНЕУ, 2022. 370 с.