The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. Obtain the relevant authoritative literature on stock compensation using the FASB Accounting Standards Codification at the FASB website (www.fasb.org). 

Required: 

1. What is the specific seven-digit Codification citation (XXX-XX-XX) that describes the information that companies must disclose about the exercise prices for their stock option plans? 

2. List the disclosure requirements.