E 7-3 FASB codification research LO7-2, LO7-6, L07-7 CODE Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org) and select Basic View for free access. 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

E 7-3 FASB codification research [G LO7-2, [G LO7-6, @LO7-7 OQE Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org) and select Basic View for free access. 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 E6-4 FASB codification research GS LO6-4, [ LO6-5 cQDE Access the FASB Standands Codifkation at the FASB website (www. fisb.org) and select Basic View for free access. Required: Determine the specific nine-digit Codification citation (XXXXXX.XX:XX) for accounting for each of the following items: 1. On what basis is a contract's transaction price allocated to its performance obligations? 2. What are indicators that a promised good or service is separately identifiable from other goods and services promised in the contract? 3. Under what circumstances is an option viewed as a performance obligation