We can have a geeky discussion about accounting standards. Is it a bad thing to update standards in the presentation of documents? Absolutely not.
If the approach internally within the government is to move to a decision-making approach where internally within the public service they're going to be focusing on operating versus capital, I would hope that they would be presenting that in the budget, so that people could actually understand how the government is making decisions and what it looks like. It would be non-transparent, or would undermine transparency, to have one way of making decisions inside the government and to then present a set of financial statements or a set of financial information without incorporating what the government knows internally.