I find it wonderful that the IASB lets these non-GAAP shenanigans continue to be. They could easily create a much larger distinction between GAAP and non-GAAP accounting, for instance by requiring a stronger separation in the presentation of different measures. Accountants can’t be very happy with yearly changing non-GAAP definitions that are “ment to” increase comparability but actually serve mostly to give boards a feeling that they have influence over presentation of how they think it is, instead of presentation of how it is.