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If you need to " put things in perspective " with your PDF documents , a neat solution can be to use Acrobat 's Pan and Zoom Window . The rules have at least been successful insofar as they have resulted in accounting firms , audit committees and corporate managements being much more sensitive to the need for auditor independence than they have been in the past . I would like to begin today with a brief discussion regarding breakage and then spend the rest of my time talking about some recent business combination issues , including customer-related intangible assets and new basis of accounting . As stated in the original 1992 COSO Framework , " usually some combination of ongoing monitoring and separate evaluations will ensure that the internal control system maintains its effectiveness over time . I would now like to speak for a few minutes about EITF Issue No. 04-1 , " Accounting for Preexisting Relationships between the Parties to a Business Combination . Appendix A to Statement 123R includes two examples where a non-compete agreement is included in the provisions of a share-based payment award – specifically Illustrations 15 and 16 . Translated , perhaps what Lynch is intimating is that PDF 1.7 is already being used as the de facto standard and the company is now finally open to releasing the spec for full review and ISO standardization . This is often referred to as " breakage . The good thing is it 's trivial to run big collections of PDFs through the optimization process - - both Acrobat and our Nitro PDF Professional do it .