The audit issues are
 Business Combination MFRS 3, MFRS 10, MFRS 12, MFRS 124, MFRS 128
Segment Reporting	MFRS 8
Valuation of Plantation Assets	MFRS 141
Impairment assessment of carrying value of Plantation Assets	MFRS 136
Lease	MFRS 16
Biological assets	MFRS 141
