Report issued on 31 January 2019 covered the following practice issues:
Change in segmental reporting structure with restatement of comparative information.
Disclosure of the expected future impact of new standards issued or amended but not yet adopted including IFRS 9 “Financial Instruments”, IFRS 15 “Revenue from Contracts with Customers”, and IFRS 16 “Leases”.
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows" and change in classification of arrangement fees.
Reclassification of financial arrangement fees and break costs in the cash flow statement.