Download Full Text (1.3 MB)
Statement of position 81-1
Originally published by: American Institute of Certified Public Accountants
Buildings -- Specifications -- United States -- Accounting; Construction contracts -- United States -- Accounting; Manufactures -- Specifications -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Division, "Accounting for performance of construction-type and certain production-type contracts: July 15, 1981: proposal to the Financial Accounting Standards Board" (1981). Statements of Position. 34.