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Because she could do more on pointe , the ballerina was required to do more on pointe . This does not appear to have been the case , although some companies have done so , others have apparently foregone or delayed decisions to go public in the United States , and acquisition may have become an alternative strategy for some companies . Registration statements are immediately effective and not subject to Commission review prior to effectiveness . The Commission and the FASB have also recognized the need for more principles-based , or objectives-oriented standards , however , it will take some time to recognize the benefits of this approach . 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 .