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1 CORPORATE FINANCE MANUAL This updated manual focuses on the IFRS accounting policies relevant to IHG. Guidance and interpretation is also provided on the key policies. US GAAP is not covered as the technical US GAAP issues are all dealt with by the Controller ’s Group. Section Contents 1 General 2 Updates and resolving queries 3 Accounting policies 4 Policy application 2 Section Description Page 1 general 5 2 updates and resolving queries 7 Section Description Page 3.1 basis of accounting 10 3.2 consolidation 11 3.2.1 subsidiary undertakings 11 3.2.2 minority interest 12 3.2.3 associates and joint ventures 13 3.2.4 off balance sheet items 14 3.2.5 acquisition of subsidiary undertakings 14 3.2.6 disposals of subsidiary undertakings 15 3.2.7 translation of overseas subsidiaries 15 3.2.8 consolidation adjustments 16 3.3 foreign currencies 17 3.4 prior period adjustments 18 3.5 post balance sheet events 19 3.6 tangible fixed assets 20 3.6.1 tangible fixed assets 20 3.6.2 capital expenditure and initial measurement 21 3.6.3 capitalisation of own labour 22 3.6.4 depreciation 22 3.6.5 disposal / sale of fixed assets 23 3.6.6 licences 24 3.6.7 impairment reviews 24 3.7 intangible assets 25 3.7.1 software costs 25 3.7.2 research and development 26 3.7.3 inducement payments 26 3.7.4 management contracts 27 3.8 associates, joint ventures and other equity investments 28 3.8.1 fixed asset investments 28 3.8.2 associates and joint ventures 28 3.8.3 other equity investments 29 3.9 other non-current financial assets 30 3.10 inventory 31 3.11 cash and cash equivalents 32 3.11.1 cash equivalents 32 3.12 provisions for liabilities 33 3.13 contingencies 34 3.14 revenue recognition 35 3.15 revenue expenditure 36 3.15.1 r...