Report issued on 31 January 2017 covered the following practice issues:
Disclosure of impact on defined benefit pension scheme of differences between valuation assumptions as agreed with trustees and on an IAS 19 basis.
Separate disclosure of interest income and expense as attributable to revenue items and capital items.
Cyber attack identified as a new principal risk factor.
Disclosure of amount of unutilised capital losses, on which no deferred tax asset is recognised.
Additional disclosures included in audit report of conclusions given to the audit committee on the assessment of material risks of misstatement.
Impairment reversals subsumed within costs line as a result of change in income statement presentation.