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" If you're looking for news , press release # 2 is where to turn . In September , the Commission decided to extend the 404 compliance date for non-accelerated filers in part due to these concerns and in part to provide time for the activities of COSO and the SEC 's Advisory Committee on Smaller Public Companies to be completed . " Unifying umbrella ? " Rather than treating financial reporting departments as a place to cut costs and headcount , companies are adding resources . This view is consistent with DIG Issue E45 which indicates that each and every one of the shortcut criteria must be met and that " a hedging relationship cannot qualify for application of the shortcut method based on an assumption of no ineffectiveness justified by applying other criteria . I 'm here to report that we are still thinking . There is no doubt that the FASB 's project to codify into one database the body of GAAP that now exists will help tremendously . I am going to take the next few minutes to talk about some of these areas again today , however my comments will focus on hedges of interest rate risk under a method that has been termed " the shortcut method . If you've ever wondered about PDF , or even if you've just been annoyed when that " Adobe thing " pops up when you are surfing the web , you 'll find something of interest here . It 's a bit of tradition for us to turn to Jaeggi and interview him on all the latest PDF happenings and luckily we were able to track him down in Africa for this e-interview to catch us up on the rapidly changing face of the 2007 PDF initiatives .