no some of the investing public who do NOT understand GAAP are trying to interpret them & are failing miserably but it is also shown to ALL of the investing public & the internet who does understand those principles Lowrey, Powers and Steven's.... https://mysacpa.com/?setmobile=yes while also being PCAOB accredited & any individual or group who does not understanding Generally Accepted Accounting Principles & who is not so accredited FACT