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Since this transaction was not highly leveraged and , therefore , not within the scope of EITF 88-16 , the staff concluded that Statement 141 was relevant . If the hurdle is overcome , and as long as the measure does not violate any of the other prohibitions , the company should provide the disclosure outlined in FAQ 8 . The material in these books is virtually indistinguishable from ballet as it is taught to-day , and a dancer of our own time could do worse than to read and follow his advice . There was a boy named Carl , too ; as I recall he also wanted to become an entertainer . In the " first do no harm " category , I would suggest that in perhaps the largest challenge that the Commission faced in my tenure , the implementation of Sarbanes-Oxley , the Commission has been very sensitive to the concerns of non-U.S . In order to support the very important 2005 adoption of IFRS mandated by the EU for European listed companies , we delayed for one year the implementation of internal control assessment and audit requirements under Section 404 of Sarbanes-Oxley , and we provided an accommodation to our reporting requirements which eliminated the need for European companies to provide a year of IFRS financial statements that was not called for by European requirements .