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Deegan5e Ch16

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Fiji National University
Fiji National University

Notes for Topic 3 Accounting for Construction Contracts

EducationBusinessTechnology
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Chapter 16 ,[object Object]
Objectives ,[object Object],[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue ,[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Definition of income and revenue (cont.) ,[object Object],[object Object],[object Object]
Income and revenue recognition — current practice ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — current practice (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — current practice (cont.) ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — current practice (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — according to the AASB Framework ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — according to the AASB Framework (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at completion of production ,[object Object],[object Object]
Income and revenue recognition — at the time of sale ,[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object]
Income and revenue recognition — at the time of sale (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions ,[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — call and put options ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — call and put options (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — call and put options (cont.) ,[object Object],[object Object]
Accounting for sales with associated conditions — revenue recognition when right of return exists ,[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions — revenue recognition when right of return exists (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for sales with associated conditions —s ale and leaseback ,[object Object],[object Object],[object Object],[object Object],[object Object]
Interest and dividends — interest revenue ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Interest and dividends — interest revenue (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Interest and dividends — interest revenue (cont.) ,[object Object],[object Object],[object Object],[object Object]
Interest and dividends — dividend revenue ,[object Object],[object Object],[object Object]
Unearned revenue ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts ,[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object]
Accounting for construction contracts (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Accounting for construction costs (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Illustration – accounting for a construction contract ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Illustration – accounting for a construction contract (cont.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Summary ,[object Object],[object Object],[object Object]
Summary (cont.) ,[object Object],[object Object],[object Object],[object Object]
Summary (cont.) ,[object Object],[object Object],[object Object],[object Object]
Summary (cont.) ,[object Object],[object Object],[object Object]

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Deegan5e Ch16

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