Report issued on 13 November 2018 covered the following practice issues:
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers", IFRS 16 "Leases" and IFRIC 23 “Uncertainty over income tax treatment”.
Presentation of a reconciliation of movements in liabilities arising from financing activities following adoption of an amendment to IAS 7 "Statement of cash flows".
Detailed disclosure of post balance sheet events.
Extended disclosure in respect of contingent liabilities.
Restatement of prior year comparatives in respect of leases, trade receivables and trade payables.