[□ | □]
[□ | □ | □]
[□=□ | □]
How that happened , and how I fared then , is a story in itself , but it is irrelevant to what I have to say here . Recovery on fixed assets owned or leased under capital leases would be an investing activity , and settlements related to fixed assets under operating leases , as well as inventory , would be an operating activity . I believe there are a lot of accountants who may not be technically competent in some areas and education is not as high a priority as it should be . This is the third year that I have had the privilege of participating in this program , and I 'd like to recognize some of the people who have worked so hard on this program to make it a success . Or both ? And I believe that one of the positive developments of the last few years , engendered both by the exceptional level of regulatory activity and by the growing recognition of the potential global impact of regulation , has been the increased coordination between regulators across borders ( particularly between the United States and Europe ) and the recognition on both sides that , while disagreements may exist , it is nonetheless important to avoid surprises . An earlier candidate could be Le Mariage de la Grosse Cathos , choreographed by Jean Favier in 1688 , but this has survived only in notation and while it has been reconstructed in modern times , it does not appear to have been continually in any company 's repertoire . Another side effect of this commercialism is the decline of ballet as an art , particularly in France , and a gradual refusal , among intellectuals of the time , to take it seriously or to consider it on a par with music , literature , or the other arts . * Compared with such fourth-raters , the few good ballet composers of that era , like Delibes , Glazunov , and of course Tchaikovsky , shine like stars . Preparers , auditors , advisors , standard-setters and regulators need to remember that users may be suffering from disclosure overload . If you've ever wondered about PDF , or even if you've just been annoyed when that " Adobe thing " pops up when you are surfing the web , you 'll find something of interest here . This peculiar stance is largely a matter of expediency : it centers your weight over both feet , so that no matter which foot you move out , you are not slowed down by having to shift your weight from side to side as you do so . But I doubt whether some of my students will ever be able to do certain kinds of math , even if they persevere until retirement age . Despite fears expressed by some , it will not result in companies ' general ledgers being open to the public . Perhaps I've conveyed at least some of it , however . In any case , I was never in any danger of becoming a mirror dancer ; I looked so ridiculous as I floundered about that the mirror was always a torment to me and watching myself in it an onerous duty rather than an invitation to self-admiration . A vamp that covers half the foot is almost certainly too long . Both guides contain a combination of illustrations and full color photographs and is a practical , informative introduction for absolute beginners . Finally , the Commission could consider whether there should be an easier and more effective process than exists today to make the Rule 12g3-2 ( b ) exception available to foreign private issuers who deregister and to make the resulting information better available to investors . Because ballet is an art its athleticism is often overlooked . That is , with a few exceptions , like academic programs and special children 's programs , which require a set period of enrollment , there is normally no beginning of term or end of term . Among my classmates I remember two girls ; one , Alice , was the wife of a lawyer ; the other , Betty , was an aspiring comedienne . Both versions of Adobe Reader can be downloaded from the Adobe Web site . Any story requires words ; words are the best and most expressive vehicle for telling a story .