[lemma=careful | tag=IN] [tag=DT] [□]
[lemma=careful | tag=IN] [tag=DT] [!□]
[lemma=careful | tag=IN] [tag=DT] [□ | □]
Although these relationships did appear to provide economic offset , they failed to meet one or more of the criteria necessary to qualify for the shortcut method . To provide a little background , ASR 268 and the further interpretations and clarifications provided in EITF Topic D-987 require classification outside of permanent equity for equity instruments that are redeemable ( 1 ) at a fixed or determinable price on a fixed or determinable date ( 2 ) at the option of the holder , or ( 3 ) upon the occurrence of an event that is not solely within the control of the issuer . Last year at this conference , I spoke about the problems caused by a compliance focus to financial reporting , including a willingness perhaps even a desire to structure transactions around the accounting literature . If the hurdle is overcome , and as long as the measure does not violate any of the other prohibitions , the company should provide the disclosure outlined in FAQ 8 . The most hyped of these vulnerabilities was covered last week in my editorial , along with the resulting panic running through parts of the security community .