IAS11 Construction Contracts

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1、IAS11InternationalAccountingStandard11ConstructionContractsThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS11ConstructionContractswasissuedbytheInternationalAccountingStandardsCommitteeinDecember1993.

2、ItreplacedIAS11AccountingforConstructionContracts(issuedinMarch1979).InMay1999aparagraphwasamendedbyIAS10EventsAftertheBalanceSheetDate.InApril2001theInternationalAccountingStandardsBoardresolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinue

3、dtobeapplicableunlessanduntiltheywereamendedorwithdrawn.IAS11hasbeenamendedbythefollowingIFRSs:•IAS23BorrowingCosts(asrevisedinMarch2007)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007).*ThefollowingInterpretationsandtheiraccompanyingdocumentsrefertoIA

4、S11:•SIC-27EvaluatingtheSubstanceofTransactionsInvolvingtheLegalFormofaLease(issuedDecember2001andsubsequentlyamended)•SIC-32IntangibleAssets—WebSiteCosts(issuedMarch2002andsubsequentlyamended)•IFRIC12ServiceConcessionArrangements(issuedNovember2006andsubsequentlyamend

5、ed)•IFRIC15AgreementsfortheConstructionofRealEstate(issuedJuly2008).**effectivedate1January2009©IFRSFoundation1137IAS11CONTENTSparagraphsINTERNATIONALACCOUNTINGSTANDARD11CONSTRUCTIONCONTRACTSOBJECTIVESCOPE1–2DEFINITIONS3–6COMBININGANDSEGMENTINGCONSTRUCTIONCONTRACTS7–10

6、CONTRACTREVENUE11–15CONTRACTCOSTS16–21RECOGNITIONOFCONTRACTREVENUEANDEXPENSES22–35RECOGNITIONOFEXPECTEDLOSSES36–37CHANGESINESTIMATES38DISCLOSURE39–45EFFECTIVEDATE46ILLUSTRATIVEEXAMPLESDisclosureofaccountingpoliciesThedeterminationofcontractrevenueandexpensesContractdis

7、closures1138©IFRSFoundationIAS11InternationalAccountingStandard11ConstructionContracts(IAS11)issetoutinparagraphs1–46.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS11shouldbereadinthecontextofitsobjective,thePrefaceto

8、InternationalFinancialReportingStandardsandtheConceptualFrameworkforFinancialReporting.IAS8AccountingPolicies,Changes