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The costs and revenue associated with the performance of a specific job must be recognized in the income statement as the work progresses, since this approach will allow reporting users to obtain useful information. The signing of the act of completed work (interest, certificate), as a rule, confirms the fact of the completion of the work stage, but is not the only evidence of the degree of readiness. The method of interest-based readiness assumes that revenue is correlated with the costs incurred at this stage during the execution of a particular stage of work, while reporting information on revenues, expenses and profits that are attributed to the completed part of the work. Feedback: Explanation is inadequate, does not list data that may be required and have not explained how the data is error free and comprehensive
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