Report issued on 20 February 2017 covered the following practice issues:
Change in format of the income statement.
Cash flow from acquisition of additional interest in subsidiary reclassified to financing activities from investing activities.
Identification of new reportable segment.
Disclosure of new input used for valuation of investment property.
Change in presentation for calculation of leverage ratio and financial covenants applicable for unsecured debt.
Disclosure of summarised financial information in respect of subsidiary with material non-controlling interests not fully in line with information suggested by IFRS.