Report issued on 28 June 2011 covered the following practice issues:
Gain on business disposal included in other operating income, although smaller one-off gains given separate line on income statement.
Buy-out of non-controlling interest accounted for through equity under revised IAS 27 "Consolidated and separate financial statements".
Change to defined benefit pension arrangements treated as curtailment with gain arising.
Maturity analysis of financial instruments in liquidity disclosures includes financial assets, as maturity policies and concerns over sovereign debt disclosed.