ihg洲际酒店集团财务手册实用手册.doc

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1、CORPORATEFINANCEMANUALThisupdatedmanualfocusesontheIFRSaccountingpoliciesrelevanttoIHG.Guidanceandinterpretationisalsoprovidedonthekeypolicies.USGAAPisnotcoveredasthetechnicalUSGAAPissuesarealldealtwithbytheController’sGroup.SectionContents1General2Updatesandresolvingqueries3Accounti

2、ngpolicies4Policyapplication103SectionDescriptionPage1general52updatesandresolvingqueries7SectionDescriptionPage3.1basisofaccounting103.2consolidation113.2.1subsidiaryundertakings113.2.2minorityinterest123.2.3associatesandjointventures133.2.4offbalancesheetitems143.2.5acquisitionofsu

3、bsidiaryundertakings143.2.6disposalsofsubsidiaryundertakings153.2.7translationofoverseassubsidiaries153.2.8consolidationadjustments163.3foreigncurrencies173.4priorperiodadjustments183.5postbalancesheetevents193.6tangiblefixedassets203.6.1tangiblefixedassets203.6.2capitalexpenditurean

4、dinitialmeasurement213.6.3capitalisationofownlabour223.6.4depreciation223.6.5disposal/saleoffixedassets233.6.6licences243.6.7impairmentreviews243.7intangibleassets253.7.1softwarecosts253.7.2researchanddevelopment263.7.3inducementpayments263.7.4managementcontracts273.8associates,joint

5、venturesandotherequityinvestments283.8.1fixedassetinvestments283.8.2associatesandjointventures283.8.3otherequityinvestments293.9othernon-currentfinancialassets303.10inventory313.11cashandcashequivalents323.11.1cashequivalents323.12provisionsforliabilities333.13contingencies343.14reve

6、nuerecognition353.15revenueexpenditure363.15.1researchanddevelopment363.15.2repairsandmaintenance363.15.3advertising,sponsorshipandpromotions373.15.4pre-openingexpense373.16pensions,holidaypayandemployeebenefits383.16.1definedbenefitpensionschemecosts381033.16.2definedcontributionpen

7、sionschemecosts383.16.3Holiday/vacationpay/longtermserviceawards383.16.4Severance/termination/redundancypayments393.17sharebasedpayments403.18leases413.18.1financeleases413.17.2operatingleases413.18.3otherleaseissues413.19segmentalreporting423.20assetsheldforsaleanddiscontinuedoperat

8、ions443.20.1