that

they're not always starting from an even ground when they implement some new pronouncements because they're not properly doing the existing standards.

And that's part of the reason why there are new standards, because the old ones weren't working right.

A lot of governments weren't doing them the way they should be done.

And so in order to implement this new statement, you first have to fix what you were doing before.

And so the lift is bigger than it should be because they weren't even doing these things.

They should be starting from point A, but they're actually starting from minus Y or something.

Is there something that that audience maybe is misconstruing, or what do they most often perceive about financial reporting that might not be true?