Contabilidade

Índice

Índice IAS 11( NCRF 19) – Contratos de Construção 2 Objetivo 2 Accounting 2 Contrato de Construção 2 Comparação IAS 11 – NCRF 19 3 Reconhecimento do Rédito e Custos 3 Divulgação 4 Alterações das Estimativas 4 Conclusão 5 IAS 18– Receitas 5 Objetivo 5 Reconhecimento e Mensuraçao 5 Recognition of Revenue: 6 IFRIC 12 – Contratos de Concessão 6 Service Concession Arrangements Defined 6 Accounting – Financial asset model 6 Accounting – Intangible asset model 7 IFRIC 15 - Contratos para Construção de Imóveis 7 Fundamental issue 7 If IAS 11 applies: 8 If IAS 18 applies: 8 Impact of IFRIC 15 8 Sinopse 9

IAS 11( NCRF 19) – Contratos de Construção

-------------------------------------------------
Objetivo

O objetivo desta Norma é o de prescrever o tratamento contabilístico de réditos e custos associados a contratos de construção (NCRF 19 ).

Accounting
“If the outcome of a construction contract can be estimated reliably, revenue and costs should be recognised in proportion to the stage of completion of contract activity. This is known as the percentage of completion method of accounting.

To be able to estimate the outcome of a contract reliably, the enttity must be able to make a reliable estimate of total contract revenue, the stage of completion, and the costs to complete the contract.

If the outcome cannot be estimated reliably, no profit should be recognised. Instead, contract revenue should be recognised only to the extent that contract costs incurred are expected to be recoverable and contract costs should be expensed as incurred.

The stage of completion of a contract can be determined in a variety of ways - including the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, surveys of work performed, or completion of a physical proportion of the contract work.

An expected loss on a construction contract should be recognised as