doc__table__353 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable353

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| 43 | The gross amount due from customers for contract work is the net amount of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings; for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.