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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== *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 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Hong Kong Accounting Standards」の詳細全文を読む スポンサード リンク
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