you are to provide citations (ASC) from the Codification that support your conclusions. Please explain your answers. What guidance does the Codification provide concerning the disclosure of research and development (R&D) costs? Under what conditions must an employer accrue a liability for employees' compensation for future absences? If a company's outstanding shares are increased through a stock dividend or a stock split, how would that alter the presentation of its EPS data? Briefly explain the conditions when a contract modification shall be accounted for as a separate performance obligation. How should cash flows from purchases, sales, and maturities of available-for-sale debt securities be classified and reported in the statement of cash flows