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METHODE COMPTABILISATION AVANCEMENT TRAVAUX [1 record]

Record 1 2008-10-22

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

The method of accounting that recognizes gross profit as earned proportionately with the degree of completion of delivery of goods or services under a contract.

Key term(s)
  • percentage of completion method
  • percentage of completion accounting
  • percentage of completion accounting method

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Méthode de comptabilisation des produits selon laquelle ceux-ci sont constatés au prorata du degré d'avancement des travaux relatifs aux biens ou aux services faisant l'objet du contrat.

Spanish

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