gnome-build function gbf-am-parse simple minded ?

["GnuCash Administrator" <admin gnucash gmail com>]

Hello i refer to this discussion here between me and andi5.
http://lists.gnucash.org/logs/2007-05-26.html#T09:53:40

Is it realy true that gbf-am-parse is simple minded and for that it can't handle the following
makefile of gnucash ?

http://svn.gnucash.org/trac/browser/gnucash/trunk/src/Makefile.am