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Accounting Standard 7 PowerPoint Presentation
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Accounting Standard 7

Accounting Standard 7

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Accounting Standard 7

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Presentation Transcript

  1. Accounting Standard 7

  2. Quick Facts

  3. Objectives

  4. Types of Contract

  5. Defining the terms

  6. The 3 R’s

  7. Combining & Segmenting

  8. Additional asset

  9. Contract Revenue

  10. Defining the terms

  11. Defining the termsContd.

  12. Contract Cost

  13. Cost Components

  14. Excluded from Contract Cost

  15. Recognition (Revenue & Expense)

  16. Estimation of outcome

  17. Degree of Completion

  18. Recognition (Expected losses)

  19. Disclosure

  20. DisclosureContd.

  21. Thank You