However a reasonably concise set of answers could have a couple of supplementary
appendix attached, such
as a bibliography of references, and the simple historical record at
comment 20 is powerful, and could be attached
as an
appendix.
This edition differs from the first edition primarily in the area of the application of the revised SORP (Statement of Recommended Practice), which is included
as an
appendix and
commented upon in detail, in particular with regard to the 2006 revision.