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CONSTRUCTION CONTRACTS IPSAS 11 296 7. For the purposes of this Standard, construction contracts also include all arrangements that are binding on the parties to the arrangement, but which may not take the form of a documented contract. For example, two government departments may enter into a formal arrangement for the Ias 11 construction contracts pdf Zamboanga del Sur The Corresponding standard is IND AS 11 IAS 11 does not deal with the construction contracts with regard to the real-estate developers. This has been dealt under IND AS 11. Revenue from the construction of real-estate contracts is recognized as per the percentage of completion method without further evaluation.

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