Report issued on 12 December 2016 covered the following practice issues:
Change in segmental reporting from multiple segments to single segment reporting structure.
Allocation of goodwill to cash generating units for impairment test purposes altered.
Acquisition intangibles assets charge for the year including impairment disclosed separately although such assets are no longer identified as a separate asset class.
Identification and disclosure of three new principal risk areas.
Auditors' report includes graphical representations.
Provision recognised in respect of pending legal claims following settlement of similar claims.