Report issued on 30 April 2012 covered the following practice issues:
Assets acquired in business combinations silently excluded from additions to non-current assets in segmental disclosure.
Reduction of market capitalisation below non-current assets disclosed as impairment risk indicator.
Subsequent loss by bargain acquisition leads to negative non-controlling interest.
Severance payments presented separately in statement of cash flows.
Newly disclosed contingent liabilities quantified.
Mitigation presented alongside principal risks in columnar format.
