Topic wise KAMs extracted from Annual Reports of Construction Companies of other Jurisdictions where the model similar to the new Auditors Report has already been adopted is given as follows:
- Compliance with laws and regulations
- Provisions
- Revenue recognition
- Carrying value of inventories and profit recognition
- Share-based payment recognition
- Impairment of goodwill and intangible assets
- Carrying value of land and work in progress
- Valuation of shared equity receivables
- Revenue recognition
- Inventory valuation and profit recognition