Report issued on 09 October 2018 covered the following practice issues:
Discussion of key audit matters included in audit report.
Separate sections outlining director and auditor responsibilities included in auditors' report.
Extended disclosure in respect of the impacts of new accounting standards including IFRS 9 "Financial instruments", IFRS 15 "Revenue from contracts with customers", and IFRS 16 "Leases".
Change in classification of costs leads to prior year adjustment to comparatives.
Exceptional items highlighted within a separate line item on the face of the income statement.
Inclusion of a table disclosing a maturity analysis of operating lease payment commitments.