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18 The dollar amount of difference between the Construction in Process and the Billings on Con struction in Process accounts is reported in the statement of financial position as a current.

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(Note to instructor CA 25 might also be assigned in conjunction with Chapter 18) CA 26 (a) The economist views business income in terms of wealth of the entity as a whole resulting from an accretion attributable to the whole process of business activity.

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181 Volume 2 182 C H A P T E R 18 REVENUE Intermediate Accounting IFRS Edition Kieso Weygandt and Warfield 183 1 Apply the revenue recognition principle 2 Describe accounting issues for revenue recognition at point of sale 3 Apply the percentageofcompletion method for longterm contracts 4.