[tag=NNS] | [lemma="10"] [lemma=session] [word=over] [lemma=□]
[tag=NNS] | [lemma="10"] [lemma=session] [word=over] [lemma=a]
[tag=NNS] | [lemma="10"] [lemma=session] [word=over] [lemma="10"]
A not-for-profit membership organization that serves the dance community with performance opportunities , conferences , workshops , scholarships , and publications . At past conferences , SEC staff members have addressed various issues regarding customer-related intangible assets . Registered accounting firms may also seek Commission review if they disagree with the determination of the Board that quality control criticisms or defects identified in an inspection report ( part II of the reports ) have not been addressed to the satisfaction of the Board within one year . Although the appropriateness of any valuation technique is highly dependent on individual facts and circumstances , I believe an income approach is generally the most appropriate method for estimating the fair values of customer-related intangible assets . At previous conferences , the staff has given particular attention to some of the fundamental concepts in Statement 133 such as hedge documentation and effectiveness testing . In particular , it helps meet the objective in FIN 46 ( R ) that variable interest entities should be consolidated by a company that has a majority of the risks and rewards.11 It also prevents registrants from circumventing the provisions of FIN 46 ( R ) by absorbing variability indirectly such as through an arrangement with another interest holder rather than directly from the entity . 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 ) . The holder of the instrument would be free to manage those risks however it deems appropriate , through hedging strategies , transfers to another third party , or some other means . The estimated values of gift cards expected to go unused would then be recognized over the period of performance , that is , as the remaining gift card values are redeemed . On the other hand , if a holder of a market instrument assumes the role of the employer , then that holder would be expected to assume the risks associated with the future exercise of the options by the employees . The Planet PDF Forum features more than 10 conferences , covering everything from beginner discussions to in-depth developer and pre-press discussions . " The risk-taking , weight-sharing and be-here-now aspects of this form are truly intoxicating once you get past the bruised body stages . " New Basis " has been a perennial favorite at these conferences in the past . On the other hand , the use of a cost approach has generally been challenged since , in the staff 's experience , the models failed to capture all associated costs that would be necessary to rebuild that customer relationship and the resultant value was not deemed sufficient when compared to values derived by other approaches . As a result , the changes in the redemption values for this instrument would be recognized over the period from the date of issuance to the earliest possible redemption date using either of the two methods specified in Topic D-98 .