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.

Extended disclosure on expected impacts of impending new revenue standard.

Introduction of disclosure in relation to critical judgements.

Introduction of tabular presentation explaining future potential reversals of impairment.

Cash flows linked to divested assets disclosed separately in the cash flow statement.

Inclusion of contingent consideration within financial instruments disclosures.

Detail explanation of amendments to standards that are not yet effective.

Change in reporting segments following the introduction of new organisational structure.

Results of discontinued operations analysed by business.

Introduction of discussion of key audit matters in the auditor’s report.