TAILIEUCHUNG - Construction Industry Audit Techniques Guide (ATG)

Provisions are recognized when the Group has a present obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation may be legal or constructive, deriving from inter alia regulations, contracts, normal practices or public commitments that lead third parties to reasonably expect that the Group will assume certain amount of the provision is determined based on the best estimate of the outflow of resources required to settle the obligation, bearing. | Construction Industry Audit Techniques Guide ATG NOTE This document is not an official pronouncement of the law or the position of the Service and can not be used cited or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document no guarantees are made concerning the technical accuracy after the publication date. Publication Date 5 2009 1 Table of Contents CHAPTER 1 INTRODUCTION TO THE CONSTRUCTION Intended Participants in the Construction the Contracting Contract types of Building notice of CHAPTER 2 LONG TERM long term Contract Contracts subject to IRC section Contracts Exempt from IRC section Construction and manufacturing Integral Components of real Contract hybrid De minimis Construction Non Long-Term Contract related Party severing and Aggregating CHAPTER 3 SMALL CONSTRUCTION Exceptions to the Percentage of Completion Accounting method and Look-back Production Period 10 million gross receipts Proper method of Accounting for small general rule for Accounting methods of selecting an Accounting Cash method of Accrual method of Completed Contract method CCM .33 Completion of a Long-Term Subcontracts and Exempt-contract percentage-of-completion method EPCM .37 Alternative Minimum Tax amt . 38 Small Contractors Becoming Large Pros and Cons of Long-Term Accounting CHAPTER 4 LARGE CONSTRUCTION methods of Accounting for Contracts Subject to IRC

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