Kreowanie wyniku finansowego ze sprzedaży długoterminowych usług budowlanych
Creation of financial result from the long-time construction contract sales

Summary/Abstract: Financial result evaluation for the accounting period is not explicit, especially in construction contracts, in two or more years. In this area there are alternative accounting solutions. The measurement of contract revenue and costs is subjective and depends on accounting policy of the entity. It influences profit and equity for every period. Particular solutions, which can be used by entities, are not compatible with fundamental rules of quality financial statement.

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