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Of course , part of the information content is the financial statements which management is responsible for preparing and for ensuring their compliance with generally accepted accounting principles . The FASB , of course , has a lot on it 's plate at the moment , not the least of which is the international convergence project - a necessary move to converging accounting standards worldwide . Callas Software - - who is the developer of the Acrobat preflight feature - - did a really good job . The other example focuses on the requirement that interest rate swaps must have a fair value of zero at the inception of the hedging relationship.6 In some situations , companies have incorporated a financing element in the interest rate swap that results in a fair value other than zero . ( We have adopted this word into English , but it retains its French spelling . Statement 123R defines volatility as the measure of the change in a financial variable , such as a company 's share price , during a period.1 Although Statement 123R does not require a specific method to be used , it does provide a list of factors to consider when estimating expected volatility.2 The staff has been asked whether exclusive reliance on a particular factor would be acceptable in estimating expected volatility . At the XPLOR PDF University , we will have a special class dedicated to the print production features of Acrobat with Lonn Lorenz , who is the product manager for these features at Adobe Systems . While answers to these questions might not provide definitive conclusions for every circumstance , we believe that they will provide a good starting point for evaluating whether an implicit variable interest exists . It also attempts to provide a clearer picture of how color is applied in PDF as well as the related issues for composite color prepress workflows . I am reinforced in my notion that it is the upgrade that matters more than the full version , as I find on Amazon.com that purchasers of the full version cannot lay claim to the diverse interests of the upgraders . Dwight Kelly , president of Apago said the company incorporated a lot of feedback from customers to make the solution easier to use . This set a precedent that has lasted throughout the 20th century . It is said that she had her shoes made without heels so that it would be easier to get her feet past each other when doing entrechat quatre - - where you wiggle your legs four times - - and so her heels would be right on the floor to provide a stronger impetus for the jump . 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 .