Ustalanie przychodów z działalności przedsiębiorstw budowlanych
Determining of income in construction companies

Summary/Abstract: The article contains considerations on questions appearing in fixing an income rate in construction companies in context of the statistical reporting. Complications result from a few days' delay in preparation of the works acceptance report. More complex problems are associated with the use of the International Standard of Construction Work Settlement (by FIDIC). In this case, the formal acceptance of works follows within 28 days. The next problem results from the Accounting Act which obligates construction companies to value their, so-called, long-term contracts (more than 6 months). The complex character of such valuation means that results of the income range are known, in most cases, after preparing statistical reporting.

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