Report issued on 24 October 2017 covered the following practice issues:
Disclosure of future impending impacts of new revenue, financial instruments, and leases standards.
Defined benefit pension disclosures enhanced to include analysis of the expense recognised in other comprehensive income.
Disclosure of defined benefit pension valuation assumptions and related sensitivity analysis extended.
Principal risk disclosures enhanced to consider the possible impacts of Brexit.
Disclosure of proposed changes in directors' remuneration policy.
Enhancement of auditors’ report by inclusion of tabular presentation explaining audit scope.