Report issued on 13 June 2019 covered the following practice issues:
Adoption of IFRS 9 Financial Instruments, IFRS 15 Revenue from Contracts with Customers and IFRIC 22 Foreign Currency Transactions and Advance Consideration with effect from 1 January 2018.
Disclosure in respect of future impacts of adoption of IFRIC 23 Uncertainty over Income Tax Treatments and IFRS 16 Leases has been provided.
Disclosure in respect of Amendments to IFRS 2 Share-based Payments.
Assets held for sale are disclosed separately within the statement of financial position.
The equalisation of Guaranteed Minimum Pensions for men and women results in the recognition of a past service cost.
Disclosures made in respect of post balance sheet events.