(Volatility) In the chapter, there was a list of areas where the FASB has taken steps to keep net income from being affected by changes in fair value. These include special rules related to pensions, to long-term investments in securities, and changes in foreign exchange rates. Do you believe that it makes sense for managers to be judged on all the changes in values during the year, or do you agree with the FASB that certain changes should not be considered part of the net income computation? Explain your answer.