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In Section G of SAB 107 , the SEC staff noted that a measure such as " Net Income Before Share-Based Payment Charge " or something equivalent would meet the definition of a non-GAAP financial measure in Regulation G5 and Item 10 ( e ) of Regulation S-K . An example would be starting with the left arm down , and five seconds later having it raised to 90 degrees . I faxed him these “ Tips ” – and some weeks later he called me back to say that his entire board had used the document not only to frame an RFP , but also to frame discussion items for an existing pension consultant . 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 . So , the five items I've discussed are the simplest things I can think of to ensure that financial statements and related disclosure are complete , accurate , and relevant for users : learn to use technology better , do n't forget education , reduce complexity , use judgment , and reduce disclosure overload . The harder part of the question is how to value the preexisting relationship and that is where facts and circumstances come into play . I read somewhere that back in 1948 Morton Baum , then a bigwig at the City Center , had dropped in to look at Balanchine 's company when they were doing Stravinsky 's Orpheus , and came away saying , " I have been in the presence of genius " I saw a different company a couple of years later . Other program improvements will include additional activities that EAA Chapters and members can host during Young Eagles events or at later dates . The principles of free movement of capital and freedom of choice of investors , combined with advances in communications and information technology , have allowed cross-border and global investment to grow enormously . For example , not straight-lining lease payments may be immaterial in the current year , but if it will become material in future periods due to lower or higher rents in the later years , you should ensure that you get the accounting right before the differences become material .