One of the interesting things about having been trained in accountancy is having developed that understanding as a set of shared ideas as to how transactions ought to be reported, how accounts ought to be prepared, so much so that for me, when I'm trying to understand a particular way or the particular economic impact of a transaction, one of the easiest ways for me to do it is to write out a journal entry, because I understand it through that accounting framework. Having done that, I can grasp the substance of what is going on, and, of course, that's what generally accepted accounting principles are trying to do. They're trying to develop a set of rules that enable people who read financial statements to get a grasp of what is going on, whereas IFRS, the International Financial Reporting Standards, they're an international set of standards and they talk about how particular types of transactions should be recorded. 