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The appropriate life of the newly recognized intangible asset is not addressed in 04-1 . In my career , I have seen many things that make me skeptical of valuations that are used to support financial statement items . In these circumstances , companies should pay particular attention to their disclosures to ensure that investors and other users of their financial statements are able to understand the transition the company has gone through and the financial statement impact of these differences in the past , present and in the future . The last recommendation relates to disclosure in the financial statement footnotes . In this tutorial , Ted Padova and Wendy Halderman explain how to best use the features of Acrobat 6 Professional to create a self-running multi-media kiosk for use with displays such as tradeshow exhibits . In addition to firm-specific inspection reports , PCAOB Rule 4004 provides a process for the Board to report to the Commission matters of non-compliance with relevant rules and regulations related to a registered accounting firm , or any other person , that come to its attention through an inspection .