Advantages1. the new structure of the report the report is more than obvious that there is a resolution.2. specifying the responsibilities of managers and auditors of financial reports.3. There is information that is compared is more.4. to make the report more efficiently because of the importance, both in person and report.5. There is a significant impact towards financial statements more.6. Add the standard cover.7. the financial statements have been identified by the relevant parties.The disadvantages Could not find the disadvantages that occur.
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