where the time taken is such that the contract activity falls into different accounting periods

link 9.09.2007 14:28

Subject: where the time taken is such that the contract activity falls into different accounting periods audit.

Контекст:
A long-term contract is: "A contract entered into for the design, manufacture or construction of a single substantial asset or the provision of a service... where the time taken is such that the contract activity falls into different accounting periods".

Мой вариант:
Долгосрочный контракт – это „Контракт, заключенный на разработку, производство или строительство "single substantial asset" или предоставление услуги... "where the time taken is such" что деятельность согласно контракту разбивается на разные отчетные периоды.

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