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 == ==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 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 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]