问题
单项选择题
Under IFRS, which of the following is most accurate if the outcome of a longterm contract cannot be measured reliably and it is probable that the costs will be recovered（）
A. The company reports revenue to the extent of contract costs incurred.
B. The company does not report any income until the contract is substantially finished.
C. The company estimates what percentage of the contract is complete and then reports that percentage of the total contract revenue in its income statement.
答案
参考答案：A
解析：
在IFRS下，如果长期合同的结果不能可靠预计，那么可以以合同中项目成本发生的金额来确认收入，即使该成本有可能会回转。成本应在发生的时候进行费用化，且直到所有成本都回转了才可确认利润。另外两种常见的方法是完工百分比法(percentage-ofcompletion)和完工合同法(completed contract)。