Please help me with these questions:

1) Please explain the impact on financial reporting if a lessor grossly inflates the residual value of a capital lease.

2) Please explain the current rules under SFAS 158 (ASC Topic 715 for accounting for the difference between the fair value of plan assets and projected benefit obligations for defined benefit retirement plans.

3) Please explain the changes in the disclosure requirements for defined benefit plans that became effective after December 15, 2009 due to the release of ASC topic 715.

And

4) Please explain factors that must be considered in determining whether a corporation has control of another entity for the purpose of determining whether consolidated financial statements should be prepared.