Identify the$$ reason$($s$)$ why the factor you selected in the preceding step is important. $($Select all that$$ apply.$)$

A$.$

Less disclosures is required now than was needed a decade ago.

B$.$

Owners also managing the daily activities of the company.

C$.$

Low risk financing option.

D$.$

Changes in taxes regulations.

E$.$

Increasing use of derivatives and hedging activities.

F$.$

Increasingly complex accounting standards in areas such as revenue recognition.