Mr. Mak: They have changed and clarification is required because when you refer to GAAP in the handbook, you are looking at different forms of GAAP and what we have seen in practice, which is First Nations GAAP, so some degree of standardization is required.
M. Mak : Ils ont changé, il faudrait apporter certaines précisions, puisque vous faites référence au manuel des PCGR, mais il existe différentes formes de ceuxci, dont celle pour les Premières nations, donc il faudrait favoriser la normalisation.