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{{EngvarB|date=April 2016}}
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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]].
{{Use dmy dates|date=April 2016}}
⚫
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==
<span class="notranslate" onmouseover="_tipon(this)" onmouseout="_tipoff()"><span class="google-src-text" style="direction: ltr; text-align: left">==Details== *HKAS 1 Presentation of [[Financial statement|Financial Statement]]s *HKAS 2 Inventories *HKAS 7 [[Cash flow statement]]s *HKAS 8 Accounting Policies, Changes in Accounting Estimates *HKAS 10 Events after the Balance Sheet Date *HKAS 11 Construction contracts *HKAS 12 [[Income tax]]es *HKAS 14 Segment reporting *HKAS 16 [[Property]], Plant and Equipment *HKAS 17 [[Lease]]s *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 rate|Foreign Exchange Rate]]s *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 instrument|Financial Instrument]]s: Disclosure and Presentation *HKAS 33 [[Earnings per share|Earnings Per Share]] *HKAS 34 Interim Financial Reporting *HKAS 36 Impairment of Assets *HKAS 37 Provisions, contingent liabilities and contingent assets *HKAS 38 [[Intangible asset|Intangible Asset]]s *HKAS 39 Financial Instruments: Recognition and Measurement *HKAS 40 [[Investment Property]] *HKAS 41 [[Agriculture]]</span> == ==详细*香港会计准则第1介绍[财务报表|财务报表]] S *香港会计准则2存货会计准则* 7 [现金流量表] S *香港会计准则第8会计政策，会计估计变更*香港会计准则第10，资产负债表日后事件*香港会计准则第11建造合同*香港会计准则第12 [所得税] ES *香港会计准则第14分部报告*香港会计准则第16 [[属性]，厂房及设备*香港会计准则第17 [[出租] S *香港会计准则第18 [收入]] *香港会计准则第19雇员福利*香港会计准则第20核算政府补助和政府援助的披露*香港会计准则第21变动[外汇汇率的影响|外汇汇率]] S *香港会计准则第23借贷成本*香港会计准则24关联方披露*香港会计准则第26会计和退休福利计划报告*香港会计准则第27号 - 合并及独立财务报表*联营企业香港会计准则第28 *的投资恶性通货膨胀经济中的香港会计准则第29财务报告*银行和类似金融机构的财务报表香港会计准则第30披露*香港会计准则第31在合资企业的投资*香港会计准则第32 [[金融工具|金融工具]] S：披露和列* 33 HKAS [每股盈利|每股收益]] *香港会计准则第34中期财务报告*资产*香港会计准则第36减值香港会计准则第37规定，或有负债和或有资产*香港会计准则第38 [[无形资产|无形资产]] S *香港会计准则第39号 - 金融工具：确认和计量*香港会计准则第40 [投资房产]] *香港会计准则第41 [农业]</span>
*HKAS 1 Presentation of [[Financial statement]]s
*HKAS 2 Inventories
*HKAS 7 [[Cash flow statement]]s
*HKAS 8 Accounting Policies, Changes in Accounting Estimates
*HKAS 10 Events after the Reporting Period
*HKAS 11 Construction contracts
*HKAS 12 [[Income tax]]es
*HKAS 14 Segment reporting
*HKAS 16 [[Property]], Plant and Equipment
*HKAS 17 [[Lease]]s
*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 rate]]s
*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 instrument]]s: 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 asset]]s
*HKAS 39 Financial Instruments: Recognition and Measurement
*HKAS 40 [[Investment Property]]
*HKAS 41 Agriculture


==See also==
==See also==
Line 10: Line 43:


[[Category:Accounting in Hong Kong]]
[[Category:Accounting in Hong Kong]]
[[Category:Accounting principles by country]]

Latest revision as of 13:31, 1 February 2024

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

[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

See also

[edit]

References

[edit]
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