Report issued on 14 June 2019 covered the following practice issues:
Adoption of IFRS 9 Financial Instruments and IFRS 15 Revenue from Contracts with Customers from 1 January 2018.
Expected impact of adopting IFRS 16 Leases from 1 January 2019 is quantified.
Disclosure of the merger of a newly acquired and existing business.
£26.5 million impairment recognised against goodwill within the US business.
Gain recognised on disposal of a non-controlling interest.
Disclosure of events after the balance sheet date, including an acquisition for consideration of £101 million.