<s>[INST] What disclosures are required in Form 3CD for construction contracts? [/INST] The following disclosures are required in Form 3CD for construction contracts:

The amount of contract revenue recognised as revenue in the period; and
The method used to determine the stage of completion of contracts in progress
A person shall disclose the following details for contracts in progress at the reporting date:
Amount of cost incurred and profit recognised (less recognised losses) up to the reporting date;
The amount of advances received; and
The amount of retentions.​ </s>