Revenue from unapproved claims in the financial statements of Polish construction companies listed on the Warsaw Stock Exchange

Revenue from unapproved claims in the financial statements of Polish construction companies listed on the Warsaw Stock Exchange

Purpose: A contractor’s claims for increased remuneration frequently occur in construction projects. Despite their uncertainty and risk of estimating future cash inflows, accounting standards allow them to be recognized as revenues. The purpose of the arti-cle is to present the conditions for recogn...

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Bibliographic Details
Main Author:	Paweł Szalacha
Format:	Article
Language:	English
Published:	Rada Naukowa SKwP 2023-06-01
Series:	Zeszyty Teoretyczne Rachunkowości
Subjects:	long-term contracts financial reporting revenues claims construction
Online Access:	http://ztr.skwp.pl/gicid/01.3001.0053.6060

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