IAS11 BV2009 - IAS 11 International Accounting Standard 11...

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IAS 11 International Accounting Standard 11 Construction Contracts This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 11 Construction Contracts was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 11 Accounting for Construction Contracts (issued in March 1979). In May 1999 a paragraph was amended by IAS 10 Events After the Balance Sheet Date . In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 11 has been amended by the following IFRSs: IAS 23 Borrowing Costs (as revised in March 2007) 1 IAS 1 Presentation of Financial Statements (as revised in September 2007). 2 The following Interpretations and their accompanying documents refer to IAS 11: SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (issued December 2001 and subsequently amended) SIC-32 Intangible Assets—Web Site Costs (issued March 2002 and subsequently amended) IFRIC 12 Service Concession Arrangements (issued November 2006 and subsequently amended) IFRIC 15 Agreements for the Construction of Real Estate (issued July 2008). 3 1 effective date 1 January 2009 2 effective date 1 January 2009 3 effective date 1 January 2009 © IASCF 1
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