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