The key audit issues are:
Disposal of Asset- Derecognition of Asset, Depreciation,	MFRS 116. MFRS 15
Impairment of Assets	MFRS136
Issuance of redeamable convertibel loan	MFRS 9
Share Based Payment	MFRS 2
Revenue Recognition	MFRS 15
Finance cost	MRFS 123
Segment Reporting	MFRS 8
Business Conbination	IFRS 3, MFRS 10, MFRS 12, MFRS124, MFRS 128
Foreign Currency	MFRS 121
Lease	MFRS 16
Trade Receivable	MFRS 9
