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Once an instrument has been designed , marketed , and sold for an amount that represents the fair value of an employee share option , the accounting for that instrument under Statement 123R would need to be considered . His statement is accompanied by a memo from our Office of Economic Analysis on the economic perspectives of these instruments . Even today Russian shoes are generally stiffer , and Russian technique calls for " pouncing " onto pointe more than rolling through , another example of the interdependence of pointe technique and pointe shoes . If the purchaser of a market instrument assumes the role of the employee , then the instrument would be intended to be designed such that the purchaser would pay an amount based on the value that the purchaser would expect an employee to receive from the option . In line with my previous comments regarding the consideration of future periods , registrants should ensure they are thinking about future periods when using the materiality disclaimer .