{"id":6698,"date":"2021-04-13T19:56:56","date_gmt":"2021-04-13T11:56:56","guid":{"rendered":"https:\/\/www.zhonghepack.com\/?p=6698"},"modified":"2023-04-27T20:48:08","modified_gmt":"2023-04-27T12:48:08","slug":"vietnam-accounting-standards-vas-15-construction","status":"publish","type":"post","link":"https:\/\/www.zhonghepack.com\/6698.html","title":{"rendered":"Vietnam Accounting Standards VAS 15 Construction contracts"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">How to Create Accurate WIP Reports<\/a><\/li>\n<li><a href=\"#toc-1\">What Are Some Disadvantages of Classifying a Construction Work-In-Progress as a Current Asset?<\/a><\/li>\n<li><a href=\"#toc-2\">Auditing of the Construction Work in Progress Account<\/a><\/li>\n<li><a href=\"#toc-3\">What Should a WIP Report Include?<\/a><\/li>\n<li><a href=\"#toc-4\">Infographic \u2013 Components of a Work in Progress (WIP) Schedule<\/a><\/li>\n<li><a href=\"#toc-5\">The balance sheet<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"255px\" alt=\"construction in progress accounting\" \/><\/p>\n<p>As a result, cost overruns or savings on particular items can be identified as due to changes in unit prices, labor productivity or in the amount of material consumed. Another objective of recording construction in progress is scrutiny and audit of accounts. The construction in progress can be the largest fixed asset account due to the possibility of time it can stay open. The CIP account, therefore, accumulates costs for a fixed asset until it is ready for use. The cost can be accumulated from vendor invoices , use of company's inventory items in the fixed asset construction, transportation and other expenses to make the asset ready for use. Once the company stops working on an asset and  that asset is available for use, it must remove the amount from the account.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"252px\" alt=\"construction in progress accounting\" \/><\/p>\n<p>Danielle Smyth is a writer and content marketer from upstate New York. In addition to this content, she has written business-related articles for sites like Sweet Frivolity, Alliance Worldwide Investigative Group, Bloom Co and Spent. Tight deadlines and thin profits mean you can't afford errors or delays in construction WIP reports. Let's work through a Work in Progress example to show you how it works in construction. They're running a project involving a new house build, with a total contract value of $2,000,000. We'll deep-dive into all there is to know about WIP reporting and how you can set your projects and business up for success.<\/p>\n<h2 id=\"toc-0\">How to Create Accurate WIP Reports<\/h2>\n<p>A balance sheet shows a company\u2019s net worth at any given time and includes all of its assets, even those not currently in use. A construction work-in-progress asset is any asset that is not currently usable, such as assets that are undergoing testing or that a company is building. Depending on the project\u2019s size, construction work-in-progress accounts can be some of the largest fixed asset accounts in a business\u2019s books. On the other hand, if 75% of a phase has been billed, but you have only completed 50% of the phase thus far, you are overbilled.<\/p>\n<p>For example, transponders might be moved to the new work limits after each day's activity and the new locations automatically computed and compared with project plans. These measurements of actual progress should be stored in a central database and then processed for updating the project schedule. The use of database management systems in this fashion is described in Chapter 14.<\/p>\n<h2 id=\"toc-1\">What Are Some Disadvantages of Classifying a Construction Work-In-Progress as a Current Asset?<\/h2>\n<p>Assuming that no other activities are affected, the manager decides to increase the expected duration of activity C to 10  days. Since activity C is on the critical path, the project duration <a href=\"https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat\">https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat<\/a> also increases by 2 days. Applying the critical path scheduling procedure would confirm this change and also give a new set of earliest and latest starting times for the various activities.<\/p>\n<p>Refer to PPE 5.3 for additional information on the held for sale model. Refer to PPE 5.2 for additional information on the held and used model. In accounting, inventory that is work-in-progress is calculated in a number of different ways. Typically, to calculate the amount of partially completed products in WIP, they are calculated as the percentage of the total overhead, labor, and material costs incurred by the company. A construction company, for example, may bill a company based on various stages of the project, where it may bill when it is 25% or 50% completed, and so forth. Work-in-progress, as mentioned above, is sometimes used to refer toassetsthat require a considerable amount of time to complete, such as consulting or construction projects.<\/p>\n<h2 id=\"toc-2\">Auditing of the Construction Work in Progress Account<\/h2>\n<p>In this journal, billings to clients are recorded as well as receipts. Look for connected, cloud construction software to power your modern-day construction WIP reporting needs. Another critical part of the WIP process is understanding the amount of work that has been completed on a project. Compiling this information across departments, including field and office, is a crucial way for contractors to become more efficient and generate an accurate picture of their business. The articles and research support materials available on this site are educational and are not intended to be investment or tax advice. All such information is provided solely for convenience purposes only and all users thereof should be guided accordingly.<\/p>\n<p>The \"percentage-of-completion\" method of reporting period earnings has the advantage of representing the actual estimated earnings in each period. As a result, the income stream and resulting profits are less susceptible to precipitate swings on the completion of a project as can occur with the \"completed contract method\" of calculating income. However, the \"percentage-of-completion\" has the disadvantage of relying upon estimates which can be manipulated to obscure the actual position of a company or which are difficult to reproduce by outside observers. There are also subtleties such as the deferral of all calculated income from a project until a minimum threshold of the project is completed.<\/p>\n<h2 id=\"toc-3\">What Should a WIP Report Include?<\/h2>\n<p>As a result, the nodes must be re-numbered and the critical path schedule developed again. Performing these operations reveals that no change in the project duration would occur and the new activity has a total float of 1 day. Unfortunately, most project cost control and scheduling systems do not provide many aids for such updating. What is required is a means of identifying discrepancies, diagnosing the cause, forecasting the effect, and propagating this effect to all related activities. While these steps can be undertaken manually, computers aids to support interactive updating or even automatic updating would be helpful.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content How to Create Accurate WIP Reports What Are Som &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.zhonghepack.com\/6698.html\"> <span class=\"screen-reader-text\">Vietnam Accounting Standards VAS 15 Construction contracts<\/span> \u67e5\u770b\u5168\u6587 &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"categories":[130],"tags":[],"class_list":["post-6698","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/posts\/6698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/comments?post=6698"}],"version-history":[{"count":0,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/posts\/6698\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/media?parent=6698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/categories?post=6698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zhonghepack.com\/wp-json\/wp\/v2\/tags?post=6698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}