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How do I account for change orders under the percentage of competition method?

Hear from Mary Davolt, CPA, CCIFP, on how to account for change orders. Mary uses a detailed diagram of questions to display the thought process on accounting for change orders correctly. Lastly, she takes a deeper dive into the concept of facts and circumstances and provides a final thought on change orders for construction financial professionals.

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Disclaimer: The information contained herein should NOT be used as a substitute for the advice of a qualified professional. The information provided here is for informational purposes only. This content may not cover all possible scenarios or outcomes, so we encourage you to check with a professional if you have specific questions or concerns regarding your company. CFMA strives to provide accurate and up-to-date information, no guarantee is made to that effect.