# ASC 910-10-10: Contractors—Construction — Overall — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/910/10/#10-objectives)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:09:07.063Z to 2026-09-10T02:09:07.063Z

Record version: sha256:b73fdc28642a7b34b41da29dbd201c442d76a051098c4c9a6c5f3bc99d97c0a6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 910-10-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/910/10/#10-objectives)

SEC content: no

##### [910-10-10-1](https://asc.understandingaccounting.org/asc/910/10/#910-10-10-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:09:07.063Z to 2026-09-10T02:09:07.063Z

Record version: sha256:df9fb39ae74dc0119db440592e1b0916035bc96ee796f6f2391d10481fcf68f1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The objective of this Topic and the related Subtopics is to present incremental accounting principles specifically related to construction contractors.
