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It 's no secret that the world of accounting and financial reporting has become increasingly complex . Issuers , accounting firms and regulators on both sides of the Atlantic all bear a responsibility for seeing that IFRS meets these standards . I believe XBRL has the potential to create benefits and cost savings through easier access to and analysis of information , an obvious benefit for users , but which can also aid companies with both their internal and external financial reporting . Pointe shoes and pointe technique have evolved together over the past century and a half ; there is no reason for progress to stop . Both versions of Adobe Reader can be downloaded from the Adobe Web site . There are no exams in ballet , unfortunately . Therefore my remarks represent my own views and not necessarily those of the Commission or other members of the staff . Both guides contain a combination of illustrations and full color photographs and is a practical , informative introduction for absolute beginners . Ballet shoes are the same for both feet , and they acquire left - or right-footedness through wear . those using a full version of Acrobat 7.08 or older ) , Adobe has pledged to release patches to nix the bug . While there have also been criticisms about these rules , it is generally agreed that they provide a more workable approach in that they require a foreign private issuer to look through nominees only in the United States and its home jurisdiction ( and , if different , its principal market ) . There 's a long-standing tradition of testy ballet teachers ; this is no doubt one of the reasons for it . I encourage all of you , despite the challenges you face , to consider these and other ways you can further the goal of full , fair and accurate disclosure for users of financial reporting . Microsoft is no small-to-medium development company , and unlike such lower-profile players , it has the marketing and development muscle to seriously challenge Adobe . Only after we were thoroughly exhausted from those would we get up , go to the barre , and begin a regular class . If you are a beginning student , it 's like walking into an academic course half way through the term : everyone else already has background that you have n't , and it seems that nobody has time to stop and tell you what 's going on . We recommended that consultants enhance their compliance efforts to include those policies and procedures that would ensure that the adviser is fulfilling its fiduciary obligations to its advisory clients . The second idea would recognize that large companies are more likely to have a larger percentage of their shares held by U.S. residents and that broader U.S. and international following of large companies by analysts and institutional investors provides alternative sources of information and market attention for these companies . 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 . These efforts have grown so broadly that it now makes sense for Adobe to let the full specification serve as a unifying umbrella and submit it for approval under the formal ISO standards process .