□
□ □
□ | □
One of the general requirements of Statement 133 is that hedge accounting is only appropriate for hedging relationships that an entity expects to be highly effective in achieving offsetting changes in fair value or cash flows attributable to the risk being hedged.3 To meet this requirement , companies must assess the effectiveness of a hedging relationship both prospectively and retrospectively . If a registrant believes our disclosure requests would result in disclosure that is not material , or worse , is redundant of other disclosure in the filing , I hope they will engage in dialogue with the staff to ensue that the user is getting the information that they need and is not being inundated with elevator music . According to the Amazon.com site , customers who bought the upgrade also bought : The Da Vinci Code DVD and 24 Season 5 DVD along with a couple of other software products . 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 . According to recent Federal Reserve statistics that Ed Greene has called to my attention , from 1995 to 2004 , total non-mutual fund holdings of non-U.S . That is not to say that internal control is n't a vital part of ensuring that financial statements and related disclosures are complete and accurate , because it definitely is . Furthermore , female ballet dancers suffer foot and ankle injuries that are not endured by male ballet dancers or by female modern dancers ; they are clearly the result of pointe work .