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As it turns out however , this latest flaw now seems more like a falling acorn than a piece of sky . This brings one up against the fundamental frustration that I believe infects the practice of any art : the more you know , the higher your standards become , and ( unless you're impossibly vain ) the more you are tormented by your own shortcomings . It 's like a piece of film in the old days ( last millenium ) . At this point , we are not considering requiring XBRL , but we are gathering information and assessing its benefits to preparers , users , and regulators such as the Commission . Because there is a separate session at this conference devoted to internal control over financial reporting , I have n't gone into this area in any detail . Management of every company uses a system of internal control to manage and run its business ,3 and should be able to , in some manner , assess and report on that system of internal control in a cost effective way . As Russell Hodge spoke about last year at this conference , not everyone agrees on how to quantify errors that span more than one period . But she had a back like a ramrod and a will to match . The shortcut method is an exception from these periodic assessment and measurement requirements . And although it has been more than a few years since we've talked about new basis at this venue , with the recent uptick in the M & A market , the number of new basis issues addressed by the staff is on the rise . Finally , some firms may have begun life as another type of business , like a broker-dealer , and then added pension consulting to their menu of services . Second , Fokine was an innovative choreographer , who would have been as influential in Russia if he could have prevailed against the entrenched administration of the Russian companies .