Question

1. What is the specific citation that requires a company toidentify and describe in the notes to the financial statements theaccounting principles and methods used to prepare the financialstatements?

2. What is the specific citation that describes the additionalinformation for earnings per share that must be included in thenotes to the financial statements?

3. The accrual of restructuring costs creates obligations(liabilities) referred to as exit or disposal costobligations. What is the specific citation that addresses theinitial measurement of these obligations?

4. What is the specific citation providing indicators thatcontrol has passed from the seller to the buyer, such that it isappropriate to recognize revenue at a point in time? [Note: This ispending content in the data base.]

5. What is the specific citation that describes disclosure ofaccounting policies for credit losses and doubtful accounts?

6. What is the specific citation indicating the circumstanceswhen it is appropriate to initially measure agricultural inventoryat fair value?

7. What is the specific citation that indicates the criteria fordetermining commercial substance in a nonmonetary exchange?

8. What is the specific citation that prescribes the disclosurerequirements for interest capitalization?

9. What is the specific citation that discusses the disclosuresrequired in the notes to the financial statements for theimpairment of long-lived assets classified as held and used?

10. What is the specific citation that describes the guidelinesfor determining when an expense and liability should be accrued fora contingent loss?