Report issued on 07 August 2018 covered the following practice issues:
Discussion of key audit matters included in audit report.
Separate disclosure of director and auditor responsibilities in the audit report.
Extended disclosures relating to the impacts of accounting standards, not yet effective including IFRS 9 "Financial instruments", IFRS 15 "Revenues from contracts with customers" and IFRS 16 "Leases".
Introduction of reconciliation showing movements in liabilities arising from financing activities following adoption of amendment to IAS 7 "Statement of cash flows".
Restatement of prior year segmental breakdown.