ترجمولي النص هذا بلي

بنات الله يسعدكم محتاجه شوي لمساعدتكم
هاذا النص ابي احد يترجمه لي بشكل مرتب انا ترجمه بقوقل وطلع حايس ابيه اوضح من كذا
Any expected excess of
total contract costs over total contract revenue ( loss ) is recognized as an expense immediately
The stage of completion is determined by reference to
portion of costs incurred in relation to estimated total costs,
surveys of work performed, and
physical stage of completion.
The principles of IAS 11 are normally applied separately to each cont ract specifically negotiated for the construction of:
An asset (for example, a bridge)
A combination of assets that are closely interrelated or interdependent in terms of their design, technology, function, or use (for example, specialized production plants )
A group of contracts should be treated as a
single construction contract if it was negotiated as a single package.
The following contracts should be treated as
separate construction contracts:

• Acontract for a number of assets if separate proposals have been submitted for each asset
• An additional asset constructed at the option of the customer that was not part of the original contract