| Author(s) | Mohammed Hammed Al-Moghaiwli |
| Affiliation | Assistant Professor of Accounting, College of Administrative Sciences, King Saud University |
| Title | Accounting for Long-term Contracts - A Proposed Standard |
| Source | Journal of King Saud University. Administrative Sciences. Volume 18, No 1. (2006/1426) |
| Abstract | The study is an attempt to develop an accounting standard for long-term contracts in Saudi Arabia. Several research methodologies were employed in the course of this study. First, a review of the literature was employed to determine the extent of previous research. Second, accounting standards in both U.S.A. and U.K. as well as international standards were reviewed and analyzed . Third, a small survey was conducted to determine the current practice of Saudi companies. The result of the study was a standard for long-term contracts. |
