Report issued on 15 August 2017 covered the following practice issues:
Businesses disposed of reflected as discontinued operations
Movements in investment in joint venture no longer disclosed separately for net assets and loans.
No presentation of reconciliations of movements in property, plant & equipment, intangible assets and provisions.
Disclosure of significant accounting policies in each individual relevant note.
Disclosure of change in non-audit services policy in line with FRC guidance
Directors’ remuneration policy revised to align with strategic goals.