Construction and Infrastructure
The construction and infrastructure sector continues to grow driven by urbanisation, infrastructure development, increasing housing demand, and rising public and private sector investment. However, businesses operating in this sector face various challenges, including fluctuations in construction material prices, financing availability, project timeline risks, and labour shortages.
In addition, construction companies frequently encounter complex issues relating to financial reporting, cost estimation, budget control, and revenue recognition. These include matters such as revenue recognition for construction contracts under IFRS 15, budgeted cost management, internal controls during construction activities, project cost allocation, sales recognition, and tax-related risks.
Moore Mongolia’s professionals have experience providing audit and assurance services, accounting and tax advisory services to businesses operating in the construction and infrastructure sector. We provide practical and value-driven support in areas such as accurate recognition of construction costs and revenue in accordance with accounting standards and compliance with legal and regulatory requirements.
Drawing upon our sector-specific knowledge and practical experience, we are committed to helping construction businesses manage risks effectively, improve financial reporting and governance environments, and support sustainable growth.
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