FASB Codification research

Question

Access the FASB's Codification Research System at the FASB website and determine the specific citation for accounting for each of the following items:

1. Unrealized holding gains for trading securities should be included in earnings.
2. Under the equity method, the investor accounts for its share of the earnings or losses of the investee in the periods they are reported by the investee in its financial statements.
3. Disclosures for available-for-sale securities should include total losses for securities that have net losses included in accumulated other comprehensive income.
4. If it is only reasonably possible that a contingent loss will occur, the contingent loss should be disclosed.
5. Criteria allowing short-term liabilities expected to be refinanced to be classified as long-term liabilities.
6. Accounting for the revenue from separately priced extended warranty contracts.
7. Disclosure requirements for maturities of long-term debt.
8. The required disclosures in the notes to financial statements for the components of income tax expense.