下载后可任意编辑国际会计准则第 11 号-建筑合同概述............................................................................................................................................2目的............................................................................................................................................2范围............................................................................................................................................2定义............................................................................................................................................2建筑合同的合并与分割............................................................................................................3合同收入....................................................................................................................................4合同成本....................................................................................................................................5合同收入和费用的确认............................................................................................................7估计损失的确认........................................................................................................................9估量的变化................................................................................................................................9揭示..........................................................................................................................................10生效日期..................................................................................................................................11---------------------------------------------------------精品 文档---------------------------------------------------------------------下载后可任意编辑概述 《国际会计准则第 11 号-建筑合同》（1993 年 12 月修订） IAS 11–Construction Contracts 首次生效时间 1995...
