Hong Kong Accounting Standards

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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[edit]

  • 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

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