Question five: (15 marks) Decisions makers need information that is useful in making rational decisions, the decisions makers are different and need different information, so every groups of users need different information, but accounting cant adopts the idea of producing a series of special-purpose report, instead that FASB and IAS adopt uniform report which contain information has several characteristics such as understandability, benefits costs, relevance and reliability, explain? Question six: (15 marks) In every day we use modern usually means up to date with recent developments, economic modernity politicians' revolutions, changes in the form of business organizations and ownerships and socialization modernity in the beginning of twentieth century are affected on accounting theory, which means that accounting has grown in response to social and institutional developments, briefly explain the above sentences