AGPL/GPL conveying and finance/accounting registry
Even considering mainstream focus on open source instead of free software, and documentation by FSF, FSFE, Software Freedom Conservancy, and Software Freedom Law Center 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".