For the first time, users not only get to view reports, but they can also interact with reports. Now, reports can actually contain controls to open forms, attachments, and other reports. This means that in report browse mode, users can drill into data and search for records from reports as well as from forms. Reports also benefit from most of the new form features, such as alternating row color, grid lines, bound image controls, rich text formatting, and better filtering and sorting.
Layout view saves development time because you no longer have to switch between Design and Report views to see what the final report will look like. You'll still want to use Design view to change the properties of forms and controls, but most of the presentation can be tweaked in Layout view.
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