2. What are the requi (Library Assignment) What are the statements about the FASB Accounting Standards Codification? What are the requirements for the SEC for foreign companies that issue securities in the United States to raise capital? What approaches can the U.S. companies that have subsidiaries in foreign countries use to file their financial statements? The paper should have a minimum of 750 words, APA format. A reference page with at least two references per question from the FNU Library (LIRN / Library and Information Resources Network) specifically Pro-Quest, and textbook is required, you must also cite your in-text.rements for the SEC for foreign companies that issue securities in the United States to raise capital