Access the FASB Accounting Standards Codification at the FASB website (www.fasb.org). Determine the specific eight-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items: 

1. Requirements to disclose within the financial statements the pertinent rights and privileges of the various securities outstanding. 

2. Requirement to record a “small” stock dividend at the fair value of the shares issued. 

3. Requirement to exclude from the determination of net income gains and losses on transactions in a company’s own stock.