Listed below are questions about 10 accounting issues. For each one, you are to use the Accounting Standards Codification (ASC) database to determine the precise citation reference (TOPIC# SUBTOPIC # SECTION# SUBSECTION#) that represents the authoritative guidance in US GAAP.

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

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

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

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

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

6. What is the specific citation indicating the circumstances when it is appropriate to initially measure agricultural inventory at fair value?

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

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

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

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