Reminder to students: Include the source reference for each response (such as statement and paragraph

number). Please do not cite from a standards Summary page if the same information can be found in the

standards requirements. If citing from a guide book, remember to cite your source in accordance with the

guidelines presented in this chapter.

12. Locate EITF 07-5. This EITF is listed on the FASB website as superseded but is not presented in grey shading.

Why do you think that is? Where, within the Codification, is this guidance incorporated?

14. Now look to the contents page of ASU 2015-01. What are the four sections included within this ASU?