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Springthorpe Co entered into a three-year contract...

Springthorpe Co entered into a three-year contract on 1 January 20X2 to build a factory. This is a contract where performance obligations are satisfied overtime. The percentage of performance obligations satisfied is measured according to certificates issued by a surveyor. The contract price was $12 million. At 31 December 20X2 details of the contract were as follows: $m Costs to date 6 Estimated costs to complete 9 Amounts invoiced 4 Certified complete 40% What amount should appear in the statement of financial position of Springthorpe Co as at 31 December 20X2 as contract assets/liabilities in respect of this contract？

A、$1 million contract liability

B、$2 million contract liability

C、$1 million contract asset

D、$2 million contract asset

提问人：网友wu02wu02 发布时间：2022-01-07

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