Topic wise KAMs extracted from Annual Reports of Technology Companies of other Jurisdictions where the model similar to the new Auditors Report has already been adopted is given as follows:

1. Acquisition accounting
2. Pensions
3. Provisions and contingent liabilities
4. Revenue and profit recognition including onerous contract provisioning and recoverability of assets capitalized in respect of the group’s contracting activities
5. Going concern
6. Carrying value of intangible assets and goodwill – arising on business combinations
7. Items disclosed as ‘non-underlying’.