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Gross Amounts Due From Customers for Contract Work-in-progress

12 Months Ended

Dec. 31, 2017

Contract Assets [Abstract]

Gross Amounts Due From Customers for Contract Work-in-progress

14. Gross amounts due from customers for contract work-in-progress

		As of December 31,
		2017				2016
		US$’000				US$’000
Construction contract work-in-progress
Construction costs			31,778				15,406
Attributable profit			744				366
			32,522				15,772
Less: Progress billing received and receivable			(32,360	)			(13,727	)
Total gross amounts due from customers for    contract work			162				2,045

Revenues recognized in excess of amounts billed are classified as current assets under gross amounts due from customers for contract work-in-progress. Amounts billed to clients in excess of revenues recognized to date are classified as current liabilities under advance billings on contracts.

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- Definition

The entire disclosure for revenue recognised from construction contracts.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2018-01-01
-Name IAS
-Number 11
-IssueDate 2017-01-01
-Section Disclosure
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=11&date=2017-03-02&anchor=sect_Disclosure&doctype=Standard&book=B
-URIDate 2017-03-09

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