Report issued on 07 November 2016 covered the following practice issues:
Change in the income statement format from single column to multi-column to highlight exceptional items.
Gain on closure of employee benefit plan recognised as an exceptional item.
Greater aggregation of reporting segments as a result of revised management reporting structure.
More detailed analysis of operating, investing and financing cash flows on the face of the cash flow statement.
Internally generated intangible assets aggregated with other intangible assets.