Access the FASB's Codification Research System at the FASB website (www.fasb.org).

Required:
Determine the specific citation for accounting for each of the following items:
1. Accounts receivables from related parties should be shown separately from trade receivables.
2. The definition of cash equivalents.
3. Notes exchanged for cash are valued at the cash proceeds.
4. The two conditions that must be met to accrue a loss on an accounts receivable.