According IAS- 11, "Construction contracts" company must disclose?

A- the methods used to determine the recognized contract revenue during the period as well as determining the stage of completion of contracts in progress.

A and also there is other recuirment in completed and WIP such as in both

1- all revenue recognize as revenue from contract

and in WIP we should disclose

1-all cost and all revenue with deduction for any loss

2- advance payment

3- retention

Than you Divyesh for your time. i do agree with you the answr its;

a) the methods used to determine the recognized contract revenue during the period as well as determining the stage of completion of contracts in progress.

As per IAS11 required disclosures are amount of contract revenue recognised, method used to determine revenue, method used to determine stage of completion of the project and for contracts in progress at balance sheet date company needs to disclose aggregate costs incurred and recognised profit, amount of advances received, amount of retentions.

Answer A is the correct answer

An organisation must disclose the below mentioned as per IAS -11 :

1) The amount of contract revenue recognized as revenue during the period.

2) Method used to recognize the revenue for the period.

3) Method used to determine the stage of completion of the contract in progress. 

In addition to above the  for all contracts in progress the disclosure should be : 

1) The aggregate amount of cost incurred and recognized profits thereon.

2) The Amount of advances if any received.

3) The details of amount of retention f any.

3-w.i.p valuations procedures determined