Системни аспекти на счетоводната информация за строително-монтажните дейности
Systems Aspects of Accounting Information for Construction and Assembly Activities

Summary/Abstract: The article examines issues concerning the orderliness of accounting information in economic subjects - construction companies. The systematic approach is analyzed in two respects: regarding the accounting system as a whole and in regard to the accounting of construction and assembly activities. Particular attention is paid to the incomes and expenditures for construction and assembly activities with practical significance, as well as to the comparability between incomes and expenditures, respectively – establishing a result. Construction Contracts regulated with IAS 11 / SS 11are presented with concrete examples from practice, three models for reliable measurement of work done, by means of which the contractor can determine the stage of the contract’s execution: as a proportion of the part of actual contract costs accounted for in the construction work to date to the total contract costs provided at the beginning, quantitative bills for work completed, the part of natural execution of the contracted work.

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