Firm Partnership (Standard) template updates

Version 7.2

A Landscape report element is added to the 5 Year Summary report and is turned on when there are more than 3 financial periods.
An Out of Balance warning is added to the Balance Sheet. It shows red text when the balance sheet is out of balance by any amount.
The Prior period Net Book Value row is corrected to show only when there's a value.

The Net profit % calculation is corrected in the Ratios disclosure.
The Amortisation and Depreciation accounting policies are updated to correctly display standard text based on postings to amortisation or depreciation categories in both the P&L and Balance Sheet.