It does seem odd that there are two sets of standards around for accounting. And, of course, one set of these standards applies to, as we're told in the early parts, not-for-profit entities, and the other set of standards there—the International Financial Reporting Standards, or IFRS—applies to for-profit standards. And that's a clear difference between the two. But it's the detail in there that makes the difference. Why does it mean that there is such a difference between these two sets of accounting standards that there needs to be two sets of financial statements prepared? Now, it's all sitting in that preamble in terms of the justification for it. And, of course, as an accountant myself by training, I do understand generally accepted accounting practice, and I do understand that there is a set of international financial reporting standards, but what is the difference between the two that makes it necessary to prepare two different sets of financial statements? What exactly is the detail that is required? How do the standards apply differently? Why is generally accepted accounting practice so different from the IFRS ones? And, even if it is the New Zealand IFRS statements, what is the difference there?