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I hope that pendulum is ready to settle back towards the middle , where the intelligence , training , and analytical skills of practitioners will be applied neither in attempts to justify aggressive interpretations , nor to just look for answers that seem safe , but instead to apply the accounting literature in the way that will best communicate with investors . Sounds just like the critical accounting estimate financial reporting release , rule proposal , and discussion in the 2003 MD & A interpretive release - do n't forget to consider that guidance for those estimates and assumptions that have a material effect on results of operations . But the reaction against ballet must not be exaggerated ; new movements in the arts frequently start with a rejection of what has gone before . But she had a back like a ramrod and a will to match . The Planet PDF team gives you the quick wrap , explores the key new features - - including PDF creation , commenting & reviewing , file optimizing , document searching , adding stamps and text - - and explains feature by feature the differences between Professional and Standard versions . Visit the Planet PDF Tips & Tricks archive for Planet PDF 's archived articles . The Pan & Zoom Window provides a small thumbnail view of your current page with basic navigability and zoom control , making it a great way to preview layouts . There 's no doubt Google needs to be applauded for the idea , but the execution ( i.e. the books they've produced ) could definitely do with some work . Besides , the dancer you're watching may be not doing it right , either . It has recently come to our attention that in the past , some companies were not applying such principles and were continuing to recognize the related compensation cost over the stated vesting period either in their income statement or their pro forma footnotes . In this particular deal , NEWCO did not acquire the stock of the operating company , but rather merged into the operating company as part of a series of related transactions . Aside from the necessity to explain a companies ' business activities , management also needs to provide financial statements and discuss results of operations , cash flow , liquidity and financial condition in MD & A. Remember , reporting is a communication exercise , not a compliance exercise . Our society glorifies the sweaty football player whose hard breathing is a sign of his prowess , but the ballerina must conceal her exertions under a serene and radiant smile . Discussing how it ’ s all going gives me a choice as to whether to cover either what I see , or what I sense . Ballet shoes are normally either black or white . The Commission and the PCAOB made clear in our May 15th guidance on internal control over financial reporting the importance of this communication in getting it right the first time and that neither the internal control process nor our independence rules preclude this type of dialogue . Either improve your repertoire , he told him , or get out .