Spot on. This is another situation of trying to solve a problem that doesn't exist and the writer does not understand at all. There are reasons why GAAP and IFRS exist. Accounting can make a lot of sense to a programmer, I've moved between fields early on with relative ease because accounting is extremely rule based/puzzle-oriented and adheres to a structured and specific framework. I haven't touched accounting in years (though I do have a bachelors in accounting) but this is jarring and would not recommend this to anyone.