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Construction Law offers six main feature length analysis articles per issue, written by construction lawyers, barristers and academics, as well as insurance and health and safety specialists. In addition, developments in adjudication , industry standard contract forms, key decisions from the courts, alternative forms of dispute resolution , and ...
Construction law builds upon general legal principles and methodologies and incorporates the regulatory framework (including security of payment, planning, environmental and building regulations); contract methodologies and selection (including traditional and alternative forms of contracting); subcontract issues; causes of action, and liability, arising in contract, negligence and on other ...
In the United States, the authoritative literature on Construction accounting is AICPA Statement of Position SOP 81-1. Construction auditing is an important part of construction accounting and deals with expenses - the IRS offers a guide. IRS Construction Audit Guide . The National Association of Construction Auditors recommends this guide.
Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied primarily to the larger ones.
"The Implications of Stock Market Reaction (Non-Reaction) for Financial Accounting Standard Setting", Accounting and Business Research Vol 15, no. 57 (January 1): pp3–15. 1988. "Financial Accounting: in Communicating Reality, We Construct Reality", Accounting, Organizations and Society Volume 13, Issue 3, 1988, pp 251–261.
Revenues and gross profit are recognized each period based on the construction progress, in other words, the percentage of completion. Construction costs plus gross profit earned to date are accumulated in an asset account (construction in process, also called construction in progress), and progress billings are accumulated in a liability account (billing on construction in process).
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Bloomberg Industry Group serves the professional payroll marketplace through products such as Payroll Administration Guide and Bloomberg Tax & Accounting's International Payroll Country Primers. The company's payroll products include news on U.S. and international payroll developments, strategic white papers, and customized research answers.