問題：IAS 11 specifies the accounting treatment of construction contracts.
　　Which of the following summarise the required approach to recognition of long term contracts?
　　A. Similar contracts may be aggregated for accounting purposes.
　　B. Record losses in full as soon as they become apparent.
　　C. Recognise attributable profit during the contract period on a prudent basis.
　　D. Record revenue in proportion to contract activity undertaken.
　　答案：The correct answers are:
　　Record turnover in proportion to contract activity undertaken.
　　Recognise attributable profit during the contract period on a prudent basis.
　　Record losses in full as soon as they become apparent.
　　The assessment should be done on individual contracts.