Report issued on 23 April 2019 covered the following practice issues:
Adoption of IFRS 9 “Financial instruments” and IFRS 15 “Revenue from contracts with customers” from 1 January 2018.
Extended disclosure in respect of the expected impact of IFRS 16 “Leases”.
Additional disclosure in relation to the finalisation of purchase consideration for business combinations.
Disposal of subsidiary and recognition of impairment on goodwill and other intangible assets.
Disclosure in respect of tax transparency, tax strategy and dialogue with tax authorities, and additional disclosure in respect of provision for taxation.
Discussion on a new key audit matter included within the auditor’s report.