Financial Return in the Field of Constructions: what Accounting Issues should an Investor know?

Abstract

The present paper focuses on the accounting, taxation, and analysis of the financial statements of companies within the construction field. The first part of the paper contains some guidelines regarding construction contracts and their accounting methods with respect to the international standards and issues on construction taxation introduced starting in 2014. The second part of the paper focuses on an analysis of the financial return of five large and medium-sized construction companies operating in the city of Brasov.