Niezakończone umowy długoterminowe a zamknięcie roku obrotowego
Not-ended long term projects and the closure of financial year

Summary/Abstract: The kind of running business, can sometimes cause problems with the determination of results on the end of financial year. Problems can happen when a company runs long term projects for an individual order. There is no problem when the beginning and end of a project closes in one financial year and calculation can be based on general principles, but when the long term project does not end in one year it must be calculated in estimated values. The aim of the present article is to show the way of not-ended projects calculations, estimation of incomes and presentations in financial statement.

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