Take the following as truth: Little progress has been made in moving toward a more comprehensive reporting model that would include both financial information (financial statements and related disclosures) and nonfinancial information (such as high-level operating and performance measures used by management and forward-looking information about opportunities, risks, and management's plans).
Then the following statement: "The new reporting model is hard to put in practice." is true, false, or inconclusive?
Answer: Inconclusive