The following is an extract from the client information leaflet of an accountancy firm.

‘We can add value to your company’s annual report. We can show you how to identify the factors that add value beyond the statement of financial position (balance sheet). Market share, research and development, the skills level of the workforce, the reputation of the product and close customer relations – you need to report these. If you do not convey this information to the market, how can your shareholders recognise the true worth of the directors who manage the company?’

Write a short essay of 500 words to discuss the merits and possible problems of the service offered.