The short version, for anyone who has not been following closely.
The change has been coming for a while, but it only became obvious this year.
The exceptions
Most of the confusion comes from two terms that sound alike and mean different things. The figures move about, but the direction has been the same for three years.
What to check first
The practical effect is easier to see in a single example than in a summary. The figures move about, but the direction has been the same for three years.
What it costs
The figures move about, but the direction has been the same for three years. Nobody is required to explain this to you, which is half the problem.
Whatever you decide, write down why. The reasoning is the part you forget.