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Find three annual reports and make a list of the KAMs reported in the audit report. From the following list, what do you think would

Find three annual reports and make a list of the KAMs reported in the audit report. From the following list, what do you think would be the top five KAMs reported in 2017? Why?

- Asset impairment (not goodwill)

- Biological assets - Capitalisation

- Financial instruments

- Going concern

- Impairment of goodwill and intangibles

- Inventory

- Investment-related entities

- IT-related

- Provisions

- Receivables

- Revenue recognition

- Taxation

- Valuation of property plant, and equipment.

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