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The fair value information disclosed under the final Statement should include the fair value information disclosed under FASB Statement No. 107 , Disclosures about Fair Value of Financial Instruments , and other pronouncements in the periods in which those disclosures are required , if practicable . Rioux asked the Board to consider whether that was the best way to proceed or whether the statement should be requested at a later stage in the process . The statement should accurately describe the effect of the child 's disability on the child 's performance in any area of education that is affected , including ( 1 ) academic areas ( reading , math , communication , etc. ) , and ( 2 ) non-academic areas ( daily life activities , mobility , etc. ) . You should not place undue reliance upon any such forward-looking statements , which are based on management 's beliefs and opinions at the time the statements are made , and the Company does not undertake any obligations to update forward-looking statements should circumstances or management 's beliefs or opinions change . These secondary statements should be brief and should not be a list of excuses . Amy stated that the statement should include specific language about how confidential matters would be handled . To that end the EC proposes that the Statement should be reiterated , in its entirety , by the Chairman of the General Council at the time of adopting the amendment . For bulk products the cautionary statement should appear on the invoice accompanying theshipment and on any other labeling . The Board discussed whether the final Statement should explicitly state whether certain guidance developed and explained in the context of accounting for share-based payment transactions with employees also should be applied in accounting for nonemployee transactions .