Report issued on 31 January 2017 covered the following practice issues:
Recoverable amount quantified in respect of assets impaired as part of restructuring programme.
Expiry details disclosed in relation to deductible temporary differences, unused tax losses and unused tax credit for which no deferred tax is recognised.
Reclassification of line items in cash flow statement brings presentation into line with IFRS
Graphical presentations added to audit report as part of discussion of materiality and audit scope.
Restatement of prior year figures as a result of finalisation of provisionally accounted business acquisition.
Graphical presentation presented to illustrate risk management process.