Report issued on 19 February 2019 covered the following practice issues:
Extended disclosure in respect of the expected future impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers", and IFRS 16 "Leases".
Change in segmental reporting structure with restatement of comparative information.
Recognition of significant impairment.
Reclassification of certain properties from Level 2 to Level 3 of fair value hierarchy.
Presentation of a reconciliation of movements in net debt following adoption of an amendment to IAS 7 "Statement of cash flows".
Extended disclosure of principal risks including identification of new risk factors.