Even considering mainstream focus on #OpenSource instead of #FreeSoftware / #FreeSW, and documentation by @fsf, @fsfe, @conservancy, and @sflc on legal and practical aspects of "conveying" in #AGPL / #GPL, considering that many companies publish their annual #finance / #accounting reports, it's hard to find details on how a for-profit applied #IFRS's #IAS 37 or any related standard against the accountable fact of "conveying".