Report issued on 24 July 2018 covered the following practice issues:
Detailed disclosure in respect of discontinued operations.
Presentation of a discussion on the impacts of new standards that are issued but not yet effective including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Format of net debt reconciliation altered following adoption of amendment to IAS 7 "Statement of cash flows".
Detailed disclosure in relation to business combination during the year including a qualitative description of what goodwill represents.
Discussion of key audit matters included in the audit report.
Restatement of segmental disclosures linked to business acquisition.