identify the other comprehensive basis of accounting used in each of the following situations. a real estate company reports to its partners on the basis used to complete the income tax return. a company has its financial statements prepared on a price-level adjusted basis as required by its lender. an insurance company reports in compliance with the rules of a state insurance commission. a partnership reports on revenues received and expenses paid. what modifications must be made to the non-public company standard auditor's report for these situations?