Report issued on 17 July 2018 covered the following practice issues:
Enhanced disclosure with respect to new accounting standards including quantification in respect of IFRS 15 "Revenues from contracts with customers".
Disclosure of a reduction in the number of reporting segments linked to business simplification.
Enhanced disclosure in respect of capitalisation of internally generated development costs.
Restatement of comparative lease amount linked to correction in exchange rate applied.
Bargain purchase gain recognised in respect of step acquisition.
Additional deferred tax asset recognised following a change in UK tax law.