Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). 

Required: 

Indicate the specific seven-digit Codification citation (XXX-XX-XX) 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 (Hint: see Statement of Cash Flows.) 

3. The requirement to value notes exchanged for cash at the cash proceeds 4. The two conditions that must be met to accrue a loss on an accounts receivable