Report issued on 08 January 2019 covered the following practice issues:
Disclosure of the impact of new standards issued or amended but not yet adopted including IFRS 15 “Revenue from Contracts with Customers”, IFRS 9 “Financial Instruments” and IFRS 16 “Leases”.
Disclosure on a new key audit matter added in the auditor’s report.
Change in presentation of income statement due to changes in categorisation of total revenue.