13. Which section might you read first if you are unfamiliar with a topic and need general information? But, what caution was provided regarding this section? Explain 14. What are some possible benefits to a researcher reviewing the Implementation Guidance section (55) when conducting research? 15. Explain the numbering for S-sections from the SEC. Why does the chapter recommend that researchers consult S-99 in addition to other S-sections that might apply? 16. When including a defined term in your research paper, is it better to cite the source for this term as the Master Glossary, or the glossary located within an individual Codification topic? Explain. 13. Which section might you read first if you are unfamiliar with a topic and need general information? But, what caution was provided regarding this section? Explain 14. What are some possible benefits to a researcher reviewing the Implementation Guidance section (55) when conducting research? 15. Explain the numbering for S-sections from the SEC. Why does the chapter recommend that researchers consult S-99 in addition to other S-sections that might apply? 16. When including a defined term in your research paper, is it better to cite the source for this term as the Master Glossary, or the glossary located within an individual Codification topic? Explain