... 122FFinance leases, 102 Financial Accounting and Reporting Rules China, 37 Financial Accounting Standards Board, 30, 42 Financial institutions IAS 30, 129 Financial instruments disclosure and presentation ... 133recognition and measurement IAS39, 153 Financial performance indicators,48, 99, 101 Financial Reporting CouncilAustralia, 25 Financial Reporting FoundationMalaysia, 35 Financial Reporting Review ... 35 Financial Reporting Review PanelU.K., 21 Financial Reporting Standards New Zealand, 25United Kingdom, 29 Financial Reporting Standard forSmall Entities, 46 Financial statementsconsolidated, 122presentation,...