Details

• HKAS 1 Presentation of Financial Statement
  Financial statement
  A financial statement is a formal record of the financial activities of a business, person, or other entity. In British English—including United Kingdom company law—a financial statement is often referred to as an account, although the term financial statement is also used, particularly by...
  
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• HKAS 2 Inventories
• HKAS 7 Cash flow statement
  Cash flow statement
  In financial accounting, a cash flow statement, also known as statement of cash flows or funds flow statement, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing...
  
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• HKAS 8 Accounting Policies, Changes in Accounting Estimates
• HKAS 10 Events after the Balance Sheet Date
• HKAS 11 Construction contracts
• HKAS 12 Income tax
  Income tax
  An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
  
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• HKAS 14 Segment reporting
• HKAS 16 Property
  Property
  Property is any physical or intangible entity that is owned by a person or jointly by a group of people or a legal entity like a corporation...
  
  , Plant and Equipment
• HKAS 17 Lease
  Lease
  A lease is a contractual arrangement calling for the lessee to pay the lessor for use of an asset. A rental agreement is a lease in which the asset is tangible property...
  
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• HKAS 18 Revenue
  Revenue
  In business, revenue is income that a company receives from its normal business activities, usually from the sale of goods and services to customers. In many countries, such as the United Kingdom, revenue is referred to as turnover....
  
  
• 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
  Earnings per share
  Earnings per share is the amount of earnings per each outstanding share of a company's stock.In the United States, the Financial Accounting Standards Board requires companies' income statements to report EPS for each of the major categories of the income statement: continuing operations,...
  
  
• HKAS 34 Interim Financial Reporting
• HKAS 36 Impairment of Assets
• HKAS 37 Provisions, contingent liabilities and contingent assets
• HKAS 38 Intangible Asset
  Intangible asset
  Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset...
  
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• HKAS 39 Financial Instruments: Recognition and Measurement
• HKAS 40 Investment Property
• HKAS 41 Agriculture
  Agriculture
  Agriculture is the cultivation of animals, plants, fungi and other life forms for food, fiber, and other products used to sustain life. Agriculture was the key implement in the rise of sedentary human civilization, whereby farming of domesticated species created food surpluses that nurtured the...