Accounting Standards Codification Database Research Assignment To access the FASB Accounting Standards Codification Go to the course Canvas under Modules for the link to the FASB website, user name, and password. Research Component of Simulations All simulations on the Uniform CPA Exam will include a research component. Research components of simulations require students to search the professional literature and export results. You will use the Accounting Standards Codification (ASC) to complete the research component of the simulation. Interpretation of your research results is not a component of Uniform CPA exam simulations. REQUIREMENTS FOR THIS ASSIGNMENT Using the Codification database, research the issues below. Your research should consist only of the appropriate reference to the authoritative literature without paraphrasing or commentary. You must supply the complete citation number (Topic, Subtopic, Section, and Paragraph). Note that there may be multiple correct answers. All boxes must be complete for full credit. 1) Provide the general description of how diluted Earnings per Share is calculated. Topic Subtopic Section Paragraph 2) What are the indicators that a promised good or service is separately identifiable from other goods and services promised in a contract for sale? Topic Subtopic Section Paragraph 3) How are discontinued operations to be disclosed on the income statement? Topic Subtopic Section Paragraph 4) How is a corporation required to account for the issuance of bonds with detachable stock warrants? Topic Subtopic Section Paragraph 5) How should a corporation record the sale of treasury shares at a price in excess of their cost basis? Topic Subtopic Section Paragraph 6) What alternative approaches can be used to estimate the stand-alone selling price of performance obligations that are not sold separately in the seller's ordinary course of business? Topic Subtopic Section Paragraph 7) When can the straight-line method be used as an alternative to the effective- interest method of determining interest expense? Topic Subtopic Section Paragraph 8) What two factors determine when a loss contingency is recorded as a loss? Subtopic Section Paragraph Topic 9) Provide the requirement to record "small" stock dividends at the fair value of the shares issued. Topic Subtopic Section Paragraph 10) Provide the specific authority that describes the information that companies must disclose about the exercise price for any stock option programs. Topic Subtopic Section Paragraph