Hong Kong Accounting Standards
- Hong Kong Accounting Standards
The Hong Kong Accounting Standards, or HKAS for short, formerly HKSSAP ,is a set of accounting standards issued by the Hong Kong Institute of Certified Public Accountants.
Details
*HKAS 1 Presentation of Financial Statements
*HKAS 2 Inventories
*HKAS 7 Cash flow statements
*HKAS 8 Accounting Policies, Changes in Accounting Estimates
*HKAS 10 Events after the Balance Sheet Date
*HKAS 11 Construction contracts
*HKAS 12 Income taxes
*HKAS 14 Segment reporting
*HKAS 16 Property, Plant and Equipment
*HKAS 17 Leases
*HKAS 18 Revenue
*HKAS 19 Employee benefits
*HKAS 20 Accounting for government grants and disclosure of government assistance
*HKAS 21 The Effects of Changes in Foreign Exchange Rates
*HKAS 23 Borrowing Costs
*HKAS 24 Related Party Disclosures
*HKAS 26 Accounting and Reporting by Retirement Benefit Plans
*HKAS 27 Consolidated and Separate Financial Statements
*HKAS 28 Investments in Associates
*HKAS 29 Financial Reporting in Hyperinflationary Economies
*HKAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
*HKAS 31 Investments in Joint Ventures
*HKAS 32 Financial Instruments: Disclosure and Presentation
*HKAS 33 Earnings Per Share
*HKAS 34 Interim Financial Reporting
*HKAS 36 Impairment of Assets
*HKAS 37 Provisions, contingent liabilities and contingent assets
*HKAS 38 Intangible Assets
*HKAS 39 Financial Instruments: Recognition and Measurement
*HKAS 40 Investment Property
*HKAS 41 Agriculture
ee also
* International Financial Reporting Standards
References
* [http://www.hkicpa.org.hk/ebook/main.php HKICPA e-Handbook System]
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