So I am looking forward to understanding that. It was a question I raised earlier, and I appreciate the member has talked about the top-level reasons for the differences between GAAP and IFRS and what impact it has on this bill. I appreciate that it's a difference between standards that are more appropriate for not-for-profit entities and standards that are more appropriate for for-profit entities. But what exactly is it in the difference between GAAP and IFRS that makes that difference? I appreciate that the member may not have that detail herself, but, in that case, I would appreciate understanding whose advice she relied on to come to that bill. I'm sure it was good advice, but perhaps if she could provide that detail, because that, after all, is the justification for this bill.