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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Construction contract disclosures require reporting recognised contract revenue and the stage-of-completion method in Form 3CD.</h1> Disclosures in Form 3CD for construction contracts require reporting the amount of contract revenue recognised in the period and the method used to determine the stage of completion. For contracts in progress at the reporting date, disclose the amount of cost incurred and profit recognised (less recognised losses) up to the reporting date, the amount of advances received, and the amount of retentions.

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