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Survival Construction Contracts: Accounting and Auditing

Construction contracts remain one of the most judgement-heavy areas in financial reporting, with revenue recognition, cost estimation, and contract modifications frequently leading to material misstatements. Issues such as uninstalled materials, variable consideration, and the reversal constraint continue to challenge preparers and auditors alike.

This practical 90-minute webinar focuses on where construction accounting commonly goes wrong — and how auditors respond.

Key Topics:

• Applying AASB 15 to long-term construction contracts;
• Uninstalled materials and margin distortion risks;
• Variable consideration and the reversal constraint;
• Contract modifications and claims accounting;
• Over time recognition; and
• Audit risks, cost-to-complete estimates, and impairment considerations.

Who Should Attend:
Accountants, auditors, CFOs, project finance teams, and professionals involved in construction and infrastructure reporting.

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