A. XBRL, or eXtensible Business Reporting Language, is a software standard that was developed to streamline the communication of financial data, making it easier to compile and share among users. XBRL is new to the Malaysian economy, so the benefits will continue to evolve in the coming years. The development of XBRL in many countries has had an impact on a variety of areas, including business reporting quality, continuous auditing, and decision making. a. Discuss how XBRL affects financial information reporting from the perspective of TWO (2) different types of stakeholders. (6 marks) b. Explain THREE (3) challenges to XBRL adoption in Malaysia. (9 marks)