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E 14-36 FASB codification research; legal fees in a troubled debt restructuring Appendix B CODE In negotiating and effecting a troubled debt restructuring, the creditor usually incurs various legal costs. The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. Required: 1. Obtain the relevant authoritative literature on the accounting treatment of legal fees incurred by a creditor to effect a troubled debt restructuring using the FASB Accounting Standards Codification at the FASB website (www.fasb.org). 2. What is the specific eight-digit Codification citation (XXX-XX-XX-X) that describes the guidelines for reporting legal costs? 3. What is the appropriate accounting treatment