Artigo Revisado por pares

DETERMINING THE STAGE AT WHICH IT IS APPROPRIATE TO RECOGNISE PROFIT UNDER LONG‐TERM CONTRACTS

1995; Wiley; Volume: 22; Issue: 5 Linguagem: Inglês

10.1111/j.1468-5957.1995.tb00385.x

ISSN

1468-5957

Autores

Benzion Barlev,

Resumo

Journal of Business Finance & AccountingVolume 22, Issue 5 p. 713-731 DETERMINING THE STAGE AT WHICH IT IS APPROPRIATE TO RECOGNISE PROFIT UNDER LONG-TERM CONTRACTS Benzion Barlev, Corresponding Author Benzion Barlev The author is from the Hebrew University of Jerusalem and Stern School of Business Administration, New York University. He would like to acknowledge the helpful comments of the anonymous referees and the financial support of the Krueger Center for Finance at the Hebrew University of Jerusalem.Address for correspondence: Benzion Barlev, The Jerusalem School of Business Administration, Hebrew University of Jerusalem, Mount Scopus, Jerusalem 91905, Israel.Search for more papers by this author Benzion Barlev, Corresponding Author Benzion Barlev The author is from the Hebrew University of Jerusalem and Stern School of Business Administration, New York University. He would like to acknowledge the helpful comments of the anonymous referees and the financial support of the Krueger Center for Finance at the Hebrew University of Jerusalem.Address for correspondence: Benzion Barlev, The Jerusalem School of Business Administration, Hebrew University of Jerusalem, Mount Scopus, Jerusalem 91905, Israel.Search for more papers by this author First published: July 1995 https://doi.org/10.1111/j.1468-5957.1995.tb00385.xCitations: 1 AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Accounting Standards Committee (1971), Statement of Standard Accounting Practice 2, ‘ Disclosure of Accounting Policies’ (Institute of Chartered Accountants in England and Wales). Google Scholar Accounting Standards Committee (1980), Statement of Standard Accounting Practice 18, ‘ Accounting for Contingencies’ (Institute of Chartered Accountants in England and Wales). Google Scholar Accounting Standards Committee (1988), Statement of Standard Accounting Practice 9 (Revised), ‘ Stocks and Long-term Contracts’ (Institute of Chartered Accountants in England and Wales). Google Scholar American Institute of Certified Public Accountants (1955), Accounting Research Bulletin No. 45, ‘ Long Term Construction-Type Contracts’ (AICPA). Google Scholar American Institute of Certified Public Accountants (1981), Audit and Accounting Guide, ‘ Construction Contractors’ (AICPA). Google Scholar American Institute of Certified Public Accountants (1981a), Statement of Position 81–1, ‘ Accounting for Performance of Construction-Type and Certain Production-Type Contracts’ (AICPA). Google Scholar Ben-Horim, M. and J. Levy (1984), Statistics – Decisions and Applications in Business and Economics, Second Edition (Random House). Google Scholar Blake, J. (1988), Accounting Standards, Second Edition (Pitman). Google Scholar Capon, G.C. (1990), Construction Industry (The Institute of Chartered Accountants in England and Wales). Google Scholar Chesney, G.R. and H.A. Weir (1985), ‘The Challenge of Contingencies: Adding Precision to Probability’, CA Magazine (April), pp. 38–41. Google Scholar Coombs, W.E. and W.J. Palmer (1989), Construction Accounting and Financial Management (McGraw-Hill Book Co). Google Scholar Davis, M., R. Paterson and A. Wilson, UK GAAP: Generally Accepted Accounting Practice in the United Kingdom (Arthur Young Chartered Accountants and Longman). Google Scholar Financial Accounting Standards Board (1975), Statement No. 5, ‘ Accounting for Contingencies’ (FASB). Google Scholar Financial Accounting Standards Board (1982), Statement No. 56, ‘ Designation of AICPA Guide on Contractor Accounting’ (FASB). Google Scholar Financial Accounting Standards Board (1993), Statement No. 114, ‘ Accounting by Creditors for Impairment of a Loan’ (FASB). Google Scholar Harvey M. and F. Keer (1978), Financial Accounting Theory (Prentice-Hall International). Google Scholar International Accounting Standards Committee (1979), International Accounting Standard No. 11, ‘ Accounting for Construction Contracts’ (IASC). Google Scholar Nobes, C.W. and R.H. Parker (1985), Comparative International Accounting, Second Edition (Philip Allan). Google Scholar O'Brien-Kenney M., G.A. Nevitt and M.J. Gilbert (1991), Business Briefing 28, ‘ Construction Industry’ (The Institute of Chartered Accountants in England and Wales). Google Scholar Zeff, S.A. (1972), Forging Accounting Principles in Five Countries: A History and an Analysis of Trends, Arthur Andersen & Co. Lecture Series: 1971 (Stipes Publishing Co.). Google Scholar Citing Literature Volume22, Issue5July 1995Pages 713-731 ReferencesRelatedInformation

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