Annual Accounts and Confirmation Statements

Good day sir,

Got 2 questions to ask regarding the topics in thread name.

1) The company can prepare its annual accounts in compliance with Companies Act or International Accounting Standards. If accounts are prepared in accordance with IAS, a note should be included in notes to the account. Private companies are permitted to use Abbreviated Accounts.

I want to ask, what are those two formats for annual accounts? and which one is used in F3 syllabus?
Also, what is meant by ‘Abbreviated Accounts’?

2) The information provided by company in Confirmation Statement is mostly already provided through notices to the registrar. Why providing it again?

Thanks in advance.