Report issued on 10 May 2011 covered the following practice issues:
Allocation of goodwill to cash-generating units conflicts with IFRS.
Disclosures of use of judgments and estimates do not follow IFRS in full.
Change of classification of cash flows from changes in ownership interests in subsidiaries that do not result in a loss of control.
Transfers into and out of Level 3 fair value measurement now explained.
Maturity analysis of tax loss carryforwards expanded.
