Australia-based Reckon, one of the online accounting pack, saw a 3-percent decrease in net earnings for the year ended December 31 on a 3-percent rise in revenue. On the glass half-full side, non-IFRS basis earnings were up 5 percent. Either way you look at it, the bottom line was about $20 million as the difference between non-IFRS and IFRS was in the 2013 results.