• Source: Hong Kong Accounting Standards

      • The Hong Kong Accounting Standards (HKAS), 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 Reporting Period
      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


      See also


      International Financial Reporting Standards


      References


      HKICPA e-Handbook System

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