So, like I've said before, the member Dr Deborah Russell referred to International Financial Reporting Standards (IFRS) and she referred to generally accepted accounting practice (GAAP), but the bill would replace a requirement for specified amenities to prepare financial statements in accordance with the New Zealand equivalent to international financial reporting standards with a requirement to prepare in accordance with generally accepted accounting practice. So when I heard "GAAP", I was thinking "What's GAAP?" Anyway, I realise now that it is the "generally accepted accounting practice".