General Overview - Construction Cost Estimating Blog
Construction Cost Estimating
JULY 26, 2011
Under IAS 11, if a contract addresses two or more assets, the construction of each asset reported for individually if (a) separate proposals were submitted for each asset, (b) portions of the contract regarding each asset were negotiated independently, and (c) costs and revenues of each asset can be evaluated. IAS 11.10]. Contingency.
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