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There are many clones out in the marketplace today that create PDF and compete with Acrobat . You must learn to remember , and to concentrate . " And all the while you must remain placed and turned out , and in addition whenever a leg leaves its rest position , as in a tendu , you must remember to point your foot . 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 . Given the ' openness ' of the PDF format , what does this really mean ? Preparers , auditors , advisors , standard-setters and regulators need to remember that users may be suffering from disclosure overload . I do not mean to imply that all valuations will be this straightforward , but the important point is that determining the settlement gain or loss in a partial acquisition is not a simple mathematical exercise - you need to step back and consider all of the facts and circumstances and the impact they would have on the value lost or gained by the other interest holders . We need to remember that training is n't just something that enables us to maintain our cpa licenses . The staff believes that more useful and consistent disclosure requirements for the notes to the financial statements could be achieved if a disclosure framework were developed that set forth the objectives to be used in these disclosures . We view this guidance to mean that proceeds from insurance settlements should be classified based on the nature of the insurance coverage which gave you the right to receive payment .