手册大全--ihg洲际酒店集团财务手册.doc

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1、CORPORATEFINANCEMANUALThisupdatedmanualfocusesontheIFRSaccountingpoliciesrelevanttoIHG.Guidanceandinterpretationisalsoprovidedonthekeypolicies.USGAAPisnotcoveredasthetechnicalUSGAAPissuesarealldealtwithbytheController’sGroup.SectionContents1General2Updatesandres

2、olvingqueries3Accountingpolicies4Policyapplication103SectionDescriptionPage1general52updatesandresolvingqueries7SectionDescriptionPage3.1basisofaccounting103.2consolidation113.2.1subsidiaryundertakings113.2.2minorityinterest123.2.3associatesandjointventures133.2

3、.4offbalancesheetitems143.2.5acquisitionofsubsidiaryundertakings143.2.6disposalsofsubsidiaryundertakings153.2.7translationofoverseassubsidiaries153.2.8consolidationadjustments163.3foreigncurrencies173.4priorperiodadjustments183.5postbalancesheetevents193.6tangib

4、lefixedassets203.6.1tangiblefixedassets203.6.2capitalexpenditureandinitialmeasurement213.6.3capitalisationofownlabour223.6.4depreciation223.6.5disposal/saleoffixedassets233.6.6licences243.6.7impairmentreviews243.7intangibleassets253.7.1softwarecosts253.7.2resear

5、chanddevelopment263.7.3inducementpayments263.7.4managementcontracts273.8associates,jointventuresandotherequityinvestments283.8.1fixedassetinvestments283.8.2associatesandjointventures283.8.3otherequityinvestments293.9othernon-currentfinancialassets303.10inventory

6、313.11cashandcashequivalents323.11.1cashequivalents323.12provisionsforliabilities333.13contingencies343.14revenuerecognition353.15revenueexpenditure363.15.1researchanddevelopment363.15.2repairsandmaintenance363.15.3advertising,sponsorshipandpromotions373.15.4pre

7、-openingexpense373.16pensions,holidaypayandemployeebenefits383.16.1definedbenefitpensionschemecosts381033.16.2definedcontributionpensionschemecosts383.16.3Holiday/vacationpay/longtermserviceawards383.16.4Severance/termination/redundancypayments393.17sharebasedpa

8、yments403.18leases413.18.1financeleases413.17.2operatingleases413.18.3otherleaseissues413.19segmentalreporting423.20assetsheldforsaleanddiscontinuedoperations443.20.1