Accountants and regulators who have historically driven changes to the financial reporting model do not have the same set of needs as users of financial statements.
Changes have been driven by accountants and regulators in the past.
Users of financial statements have the same needs as accountants.
Jon sat in a cave.
the man is diving
They are standing while gazing at the establishment.
There is a signpost outside of the cathedral that directs visitors to the elevator.
They are standing.
A guy has something to drink.