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Constraction contracts include the destruction of an asset
Under IAS 11, two or more contracts should be accounted for separately, even if they were negotiated together
What isn't obligatory to determine if the construction of a series of assets should be treated as separate contracts?
A fixed price contract is a contract in which the contractor agrees to a
Which of the following costs cannot be allocated to a construction contract cost?
Architects fees for the construction of a building should not be accounted for under IAS 11
A contract in which the contractor agrees to a pre-determined contract price
A contract in which the contractor is reimbursed for pre-defined costs, plus a percentage
Institut für Banking und Finance
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Lehrmittel für Elektroberufe