Author(s): Erol DEM?R

With the latestdevelopments, the height of the constructionsectorinvestment and employmentopportunities, value it creates for national and internationalinvestors, sofeaturessuch as intenserelationshipwithothersectors, income for the constructionbusiness and to identifycorrectly the cost is important. In the determination of incomeoccurring and the cost of constructionenterpriseswithspecialtaxationregimebecause of thatrequired by the taxlaw in particular the difficulties in the construction of multipleperiodsspanningdeterminedearnings in construction, realsituations to reflect the nature of the terms of the profitability of the companyfinancialstatementsareinflictedsignificantlyhampered. In thiscontext, Turkey complywith the International Accounting Standards Accounting Standards and the Standards No. 11 Construction Contracts, as the main method to be takenintoaccount in determining the profit is based on the percentage of completionmethod. Thismethod can be finished by the start of the year to work in jobsthataresubject to extensiveconstructioncontractsnotingthatoccur at differenttimes, and is based on the concept of periodicity. Therefore, according to thismethod of incomeaccording to the degree of completion of the constructionwork and costrecordsaredistributed to accountincurred. Therebycreating a morereliablefinancialstatements and to presentmoreaccurateinformation to the userthroughthistablearepossible.


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